2021 (11) TMI 263

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....R N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 3, Gurgaon dated 29.03.2018 pertaining to Assessment Year 2011-12. 2. The grievances of the Revenue read as under: "1. Whether on the facts and in the circumstances of the case the Ld. CIT(A) was correct in deleting the addition of Rs. 10,13,30,971/- made ....

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.... of deduction u/s 80IC of the I.T. Act ignoring the fact that the value of plant and machinery of the unit did not commensurate with the production shown from this unit." 3. A perusal of the grievance of the Revenue mentioned hereinabove shows that the deduction has been allowed in earlier A.Ys and the ld. CIT(A) has followed the orders of the earlier A.Ys. 4. Briefly stated, the facts of the ca....