2016 (10) TMI 811

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....st the order of the Tribunal in respect of the assessment year 2011-2012. 2. The matter relates to the deduction claimed by the assessee under Section 80IB of the Income Tax Act, 1961. 3. The revenue-appellant contends that this appeal raises the following substantial questions of law:- "(i) Whether in the facts and circumstances of the case and in law, the Hon'ble ITAT is right in holding that....

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.... appellant. 5. The second question does not raise any question of law much less a substantial question of law. The issue pertained to the year in which the respondent-assessee had commenced production. The Assessing Officer had relied upon a certificate of permanent registration with the District Industries Centre, Jammu dated 04.03.2006 in which the date of commencement of production was mention....