DEVRAJ R AGARWAL Vs. ASSISTANT CIT CIRCLE 10

JUDGEMENT

(1.) By way of these Appeals, the common Appellant - assessee has challenged the orders dated 30.04.2007 and 17.09.2010 of the Income Tax Appellate Tribunal, Ahmedabad 'A' Bench, Ahmedabad in ITA No.918/Ahd./2005 for the Assessment Year : 2000-2001 and in ITA No.1484/Ahd./2005 for the Assessment Year : 2001-2002 respectively.

(2.) While admitting Tax Appeal No.1553/2007 on 04.12.2007 and Tax Appeal No.2639/2010 on 09.11.2001, the following common substantial question of law was framed by the Court for consideration:-

(3.) Learned Counsel for the appellant - assessee has taken us to the order of the Assessing Officer, the Tribunal and CIT (Appeals) and has contended that view taken by CIT (Appeals) is just and proper. It is submitted that the Tribunal has erred in appreciating the facts of the case in the proper perspective and thereby upholding the order passed by the respondent rejecting the claim of the appellant for deduction under section 80HHC on the basis of the combined turnover and also that the Tribunal erred while passing the order by relying on the order passed by the Special bench of the Tribunal and the judgment of the High Court. Reliance is placed on the Assessment order of the Assessing Officer, the relevant part which reads as follows:-