TaxTMI 
TaxTMI 
2015 (8) TMI 1496
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.... considered by the Tribunal in assessee's own case in earlier years. In a detailed chart, the Ld. Counsel explained the grounds of appeal vis-vis decision taken in earlier years. 3. The Ld. Departmental Representative fairly conceded and stated that the appeal may be decided following the earlier years of the Tribunal. 4. We have carefully perused the detailed chart furnished by the Ld. Counsel. We will take up the grounds one by one. 5. Ground No. 1 is not pressed and is accordingly dismissed. 6. Ground No. 2.1 and 2.2 relates to the disallowance of expenditure by way of claims settled. 6.1. This issue has been discussed by the AO at pages 4 & 5 of the assessment order. The Ld. CIT(A) has considered this issue at page 3 of h....
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....nance - Plant & Machinery- Rs. 1,87,151/-. 10.1. The AO has discussed these disallowances at pages 33 to 40 of his order and the Ld. CIT(A) has considered the grievance of the assessee at page- 8 of his order. A perusal of the order of the First Appellate Authority show that the Ld. CIT(A) has called for a remand report from the AO. However, we find that the First Appellate Authority has decided these issues without waiting for the remand report. In our considered opinion and in the interest of justice and fair play, these issues need to be reconsidered at the assessment stage. We, therefore set aside these grounds to the file of the AO. The AO is directed to decide these issues afresh after giving a reasonable and fair opportunity of be....
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....aim of the assessee u/s. 80HHC of the Act. Respectfully following this finding of the Tribunal, we set aside this issue to the file of the AO to be decided afresh in the light of the findings given in A.Y. 2003-04. Accordingly, this ground is treated as allowed for statistical purpose. 13. Similarly ground No. 12.3 relates to the claim of deduction u/s. 80HHC of the Act. This claim is restored to the file of the AO by the Tribunal in A.Y. 2003-04 in ITA No. 3016/M/07. Respectfully following the same, we set aside this issue to the file of the AO to be decided as per the directions of the Tribunal in A.Y. 2003-04 in the light of the decision of the Hon'ble Supreme Court in the case of Topman Exports Vs CIT 342 ITR 49 (SC). This ground is ....
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.... has decided this issue in favour of the assessee by following the decision of the Co-ordinate Bench in ITA Nos. 4823 to 4825/M/05. Respectfully following the findings of the Tribunal (supra), we fold accordingly. Ground No. 12.8 is allowed. 16. Ground No. 12.9 relates to the claim of deduction u/s. 80HHC. It is the claim of the assessee that in computing the total turnover following item should have been excluded: a) Sales tax b) Excise duty 16.1. This deduction has been discussed by the AO from pages 40 to 68 of his order. The Ld. CIT(A) has considered the grievance at pages 9 to 13 of his order. A similar issue was considered by the Tribunal in assessee's own case in A.Y. 2003-04 in ITA No. 3016/M/07 and at para 2....