CIT vs. GAS AUTHORITY OF INDIA LTD

t L- Llto 13# % 10.08.20LL present: Mr. Sanjeev Sabharwal, Sr. Standing CounsOl for the appellant. +CM APPL. 1177912O11 in ITA 8O8/2O11 For the reasons stated in the application, the delay of 42 days in refiling the aPPeal is condoned' CM stands disPosed of. CM APPL.L178O/2O1L in ITA 8O9/2O11 . Exemption allowed subject to just exception. CM stands disposed of. 14' ! cM AppL. 1178L/2o11 in trA 8o9/2o11 For the reasons stated in the application, the delay in refiling the appeal is condoned. CM stands disposed of. CM APPL.11777l2OLL in ITA 8O6/2O11 Exemption allowed subject to just exception. CM stands disposed of. CM APPL. 1177812O11 in ITA 8O6/2OLI a For the reasons stated in the application, the delay in refiling the - appeal is condoned. CM stands disposed of. trA 808/201L Four issues are raised in this appeal. First relates to the disallowance of claim of deduction under Section 80HHC, 80-1, 80-lA of the Income-Tax Act. The order of the Tribunql would indicate that the Tribunal has, after analyzing the facts of this case has remitted the case back to the CIT (A) for fresh decision. 2011:DHC:14547-DB

a , We do not find any infirmity with this view of the Tribunal. Likewise, issue no.3 which relates to addition of t I,70,09,450/- made by the Assessing Officer under Section 438 of the tncome-Tax Act, the said addition is deleted on the ground that it should be allowed if the payment was made before filing of the return and the matter remitted back to the Assessing Officer for ascertaining this fact. ln these circumstances, notice is issued limited to question of law proposed at para 2.2 and 2.4 in appeal, returnable on 28.11.2011. rTA 809/2011 lssue notice to respondent limited to question of law no.2, returnable on 28.11.2011. rrA 806/2011 The only issue raised in this appeal pertains disallowance of claim of deduction under Section 8OHHC, 80-1, 80-lA of the lncome-Tax Act for which case is remanded back to the CIT (A). As pointed out above, no question of law arises in this appeal and is accordingly dismissed. stKRl, J. a M.L.MEHTA, J. August 10, 2011 skb 2011:DHC:14547-DB