COMMISSIONER OF INCOME TAX Vs. TRINITY HOSPITAL

JUDGEMENT

(1.) THESE two appeals under s. 260A of the IT Act which are directed against the order dt. 1st Feb., 2001, passed by the Tribunal, Jodhpur in ITA Nos. 1416 & 1421(Jp)/1994 for the asst. yr. 1990-91 and the order dt. 2nd Feb., 2001, in ITA No. 554(Jp)/1997 for the asst. yr. 1991-92. Since the question involved in both these appeals is common question based on identical facts we propose to decide both these appeals by this common judgment and order as under :

(2.) THE only question involved in this case is as to whether the area in question situated in the District of Jodhpur is an industrially backward area or not. THEre is no dispute that the production of the articles had begun in the instant case between 31st Dec., 1980, and before 3rd April, 1990. Once this factual position is not disputed under s. 80HH(2) of the IT Act, it has to be taken as an industrially backward area for the purpose of this Act.