I.T.A.No.491 of 2009 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Income Tax Appeal No.491 of 2009 Date of Decision:- 4.12.2009 ESS Kay Enterprises, Gohana Road, Panipat ---Appellant Versus Commissioner of Income Tax, Karnal ---Respondent CORAM:- HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Devinder Kumar, Advocate for the appellant. SATISH KUMAR MITTAL, J. (ORAL) The assessee has filed the instant appeal under section 260-A of the Income Tax Act, 1961 against the order dated 20.6.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench (hereinafter referred to as “the ITAT”) in ITA No.944/DEL/2007, in the case of assessee for the Assessment Year 2003-2004, raising the following substantial questions of law:- I. Whether the Duty draw back received is an amount derived and eligible for claim u/s 80IB? II. Whether the Tribunal order is sustainable being exparte which is against the principles of justice for granting “opportunity” of being heard? III.Whether the Duty Entitlement Pass Book Scheme received is an amount derived and eligible for claim u/s 80IB? IV.Whether on the true and correct interpretation of the I.T.A.No.491 of 2009 2 provisions of sec.80HHC r.w. Section 80IA(9) r.w. Section 80IB(13) the Tribunal has erred in restricting the claim of deductions under the Act? Learned counsel for the assessee very fairly concedes that all the aforesaid substantial questions have already been decided against the assessee by this Court in Liberty India v. Commissioner of Income Tax (2007) 293 ITR 520, which has been affirmed by the Hon'ble Supreme Court of India in Liberty India v. Commissioner of Income Tax (2009) 317 Income Tax Reports 218 (SC). In view of above, this appeal is dismissed, as no substantial question of law is arising from the impugned order. (Satish Kumar Mittal) Judge (Mehinder Singh Sullar) 4.12.2009 Judge AS