1 itxa3020-09 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3020 OF 2009 The Commissioner of Income Tax – 6, Mumbai ..Appellant. Versus M/s.Mazda Imaging Private Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 13th September 2011 P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in allowing the deduction claimed by the assessee under Section 80JJAA of the Income Tax Act, 1961 is the question raised in this appeal. 2. The assessment year involved herein is AY 2003-04. 3. Admittedly, the Revenue has allowed the claim of the assessee under Section 80JJAA of the Income Tax Act, 1961 in the assessment year 2002-03. Similarly, it is not in dispute that the Revenue has allowed the claim of the assessee under Section 80JJAA of the Income Tax Act, 1961 in the assessment year 2004-05. In these circumstances, the decision of the 2 itxa3020-09 Income Tax Appellate Tribunal that the assessee is entitled to deduction under Section 80JJAA of the Income Tax Act, 1961 for the assessment year 2003-04 cannot be faulted. 4. Accordingly, the appeal is dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)