2006 (7) TMI 153

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....estion of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for opinion of this court: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee was entitled to the deduction under section 80J on the capital employed in the two chambers added to the existing cold storage?" The refe....

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....me-tax Officer in respect of other assessment years under reference. The assessee took up the matter before the Commissioner of Income-tax (Appeals) and contended that the Appellate Tribunal in the case of the assessee itself vide order for the assessment year 1975-76 dated May 16, 1981, and also for the assessment year 1974-75 dated September 7, 1981, held that the conditions laid down under s....

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....e the Appellate Tribunal contending that the Commissioner of Income-tax (Appeals) erred in directing the Income-tax Officer to allow deduction under section 80J when the earlier orders of the Appellate Tribunal had not been accepted by the Department. The Appellate Tribunal took up all the points for disposal by its common order as the facts of the case and the background were similar. The Appella....