ITA No. 382 of 2011 -1- IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH ITA No. 382 of 2011 Date of Decision: February 21, 2012 Commissioner of Income-tax (Central), Gurgaon ..Appellant Versus M/s Sheena Exports, Ujha Road, Panipat ..Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE ALOK SINGH Present: Mr. Rajesh Katoch, Advocate for the appellant. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. 1. The instant appeal filed under Section 260A of the Income Tax Act, 1961 (for brevity 'the Act') is directed against order dated 21.04.2011 passed by the Income Tax Appellate Tribunal, Delhi Bench 'G', New Delhi passed in ITA No. 2957/D/2008 for the assessment year 2004-05. 2. It is conceded as a fact that the appeal of the revenue against the same assessee-respondent for different assessment year, namely, ITA No. 916 of 2008, dismissed on 23.11.2009 (Commissioner of Income Tax v. M/s Sheena Industries Ujha Road, Panipat). This is stated by the revenue-appellant in the last para of the memorandum of appeal itself. Accordingly, the deduction under Section 80HHC of the Act on the export incentive received by the assessee-respondent as a supporting manufacture has ITA No. 382 of 2011 -2- been rightly availed by treating them to be at par with direct exporter. 3. Learned counsel for the revenue states that the Special Leave Petition has been filed against the aforesaid judgment. Be that as it may, this Court being the jurisdictional Court has already decided the issue against the revenue and the instant appeal will follow the suit. 4. Accordingly, the appeal is dismissed. (M.M. KUMAR) JUDGE (ALOK SINGH) JUDGE February 21, 2012 Atul