(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed this appeal challenging the judgment and order of the Tribunal dated 1st March 2000. At the time of admission of appeal, following substantial question of law was framed:
“Whether the Appellate Tribunal is right in law and on facts in directing to allow separate relief u/s 80HHA and 80I of the Act ?”
This Tax Appeal was ordered to be heard with Tax Appeal No.99 of 1999 in which also similar question was involved.
2. Learned counsel for the Revenue candidly pointed out that the question involved in the present appeal is squarely covered by the decision of the Apex Court in the case of Joint Commissioner of Income Tax v. Mandideep Eng. & Pkg. Ind. P. Ltd. (2007) 292 ITR 1 (SC). We also note that Tax Appeal No.99 of 1999 came to be dismissed by the Division Bench of this Court by order dated 16.6.2011.
3. Under the circumstances, this appeal is also dismissed. We answer the question in the affirmative, in favour of the respondent assessee and against the revenue. Tax appeal is disposed of accordingly.
(Akil Kureshi, J.) (Harsha Devani, J.) (vjn)