2016 (4) TMI 245

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....07 was dismissed on account of low tax effect involved in the appeal. The appeal of the assessee i.e. ITA No.776/Ahd/2007 was allowed for statistical purpose by following the decision of the ITAT, Special Bench decision in the case of Topman Exports Vs. ITO, (2009) 318 ITR (AT) 87 (Mum.SB). Dissatisfied with this order of the Tribunal, the department approached the Hon'ble Gujarat High Court and challenged the issue involved in the appeal of the assessee. The appeal with the Hon'ble Gujarat High Court was registered as Tax Appeal No.775 of 2010. The Hon'ble Gujarat High Court has disposed of this appeal along with a large number of appeals vide order dated 29.6.2011. 3. Aggrieved with the order of the Hon'ble Gujarat High Court, the assess....

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....p before the Hon'ble Gujarat High Court or before the Hon'ble Supreme Court. The issue in the appeal of the Revenue was whether the CIT(A) has erred in deleting the addition of Rs. 30,678/- which was made by the AO on the ground that the assessee has made payment of employer's contribution towards PF after expiry of limitation. This issue is neither discernible from the order of the Hon'ble Gujarat High Court and Hon'ble Supreme Court. Therefore, it was never taken up for further appeal after the order of the Tribunal. 5. The ld.counsel for the assessee further pointed out that though after the order of the Tribunal dated 30.10.2009, the AO has again made addition. The assessee has filed an appeal before the CIT(A), which was decided by th....

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....of ITAT recorded in the order dated 30.10.2009 which were set aside by the Hon'ble High Court were restored to a limited extent. 7. As observed earlier that in pursuance of ITAT order dated 30.10.2009, the AO has decided the issue and dispute travelled upto the Tribunal in ITA No.2622/Ahd/2011. The Tribunal has recorded the following finding: "4. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. We find that the Tribunal (ITAT 'C' Bench Ahmedabad) in ITA No.776/Ahd/2007 for Y 2003-04 (assessee's own case) vide its order dated 30/10/2009 was pleased to restore the issue in respect of deduction u/s.80HHC of the Act, by observing as under:- "9. Respectfully....

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....because whatever amount is reduced from the "profit of the business" as per Explanation (baa), the same will be increased by the identical amount as per various provisos of Section 80HHC(3) of the Act. In other words, the overall computation of claim of deduction u/s.80HHC will not materially be different under both the judgments. Thus, the amount of deduction of Rs. 38,08,898/- u/s.80HHC as shown will remain unchanged. The AO did not accept the contention on the basis that the export turnover of the assessee is more than Rs. 10 crores. Further, it was noticed that profits derived from export in respect of goods or merchandise manufactured are at loss. Profits derived from export in respect of trading goods is at Rs. 12,13,054/-. Thus, the ....