2014 (3) TMI 1122

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....nghania, Advocate. for the Respondent. The Court :   The appeal is directed against a judgment and order dated 3rd May, 2013 by which the learned Tribunal dismissed the appeal preferred by the revenue. The Assessing Officer had refused to allow deduction under Section 10A to the assessee for two reasons: (a) the assessee was not engaged in the business of manufacture of garments and (b) th....

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....s Court by an order dated 10th September, 2008 passed in I.T.A. No.657 of 2008 with GA No.2734 of 2008. Aggrieved by the order of the C.I.T, the revenue preferred an appeal. Even before the learned Tribunal, the question as regards omission to file the auditor's report was not raised. The learned Tribunal upheld the order of the C.I.T (Appeals) since the same was rendered following an earlier jud....