Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

gains derived out of the manufacture activities during the assessment year 2010-11 disallowing exemption allowable to the appellant in terms of NEIIP,2007 as declared by the Central Govt, on the ground that the petitioner has already exempted u/s 80IB and 10C of the Act periods prior to Assessment Year 2010-11 for 10 years. (III) For that