- (1.) The present appeals relate to the assessment years 1985-86, 1987-88, 1988-89, 1989-90 and 1990-91. The appellant is a private limited company and started its business activity during the previous years relevant to the assessment year 1980-81. In that year, the appellant derived its income from job work of repairing of transformers inasmuch as the appellant could not carry its manufacturing activity as it did not get any order for manufacture and supply of transformers. For all the above assessment years, the Assessing Officer in his assessment order disallowed the claim under Section 80HH and 80J of the Income Tax Act (hereinafter referred to as the Act). The appellant, being aggrieved, filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax for the assessment year 1985-86 and 1987-88 allowed the appeal and remanded the matter to the Assessing Officer to make a fresh assessment. Based on the said direction, a fresh assessment order was passed in both the assessment years i.e. 1985-86 and 1987-88 in which the claim of the appellant under Sections 88HH and 80I of the Act was allowed. Subsequently, the Commissioner of Income Tax issued a notice under Section 263 of the Act and, after considering the objection, passed an order setting aside the assessment order and directed the Assessing Officer to make a fresh assessment order. The assessee, being aggrieved, filed an appeal before the Tribunal, which was dismissed.
(2.) For the assessment years 1987-88, 1988-89 and 1990-91 the assessing authority disallowed the claim under Section 80HH and 80I of the Act, against which an appeal was preferred, which was allowed by the Commissioner of Income Tax (Appeals) and the appellant was granted a deduction under Sections 80HH and 80I of the Act. Against the appellate order, the Department filed a second appeal before the Tribunal, which was allowed and the order of the Commissioner was set aside. The assessee, being aggrieved, has filed the present appeals before this Court. In this manner all the five appeals are being decided together.
(3.) We have heard Sri R.S.Agrawal, the learned counsel for the appellant and Sri Ashok Kumar along with Sri Shubham Agrawal, the learned counsel for the Department.;