IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION NOTICE NOTICE NOTICE OF OF OF MOTION NO.912 OF 2004 MOTION NO.912 OF 2004 MOTION NO.912 OF 2004 IN IN IN INCOME INCOME INCOME TAX TAX TAX APPEAL (L) No.298 of 2004 APPEAL (L) No.298 of 2004 APPEAL (L) No.298 of 2004 The The The C.I.T.Bombay C.I.T.Bombay C.I.T.Bombay ...... Appellant Appellant Appellant vs M/s M/s M/s Jatta Shankar Inds Ltd.. Jatta Shankar Inds Ltd.. Jatta Shankar Inds Ltd.. Respondent Respondent Respondent Mr.R.Asokan, Mr.R.Asokan, Mr.R.Asokan, APP for Appellant APP for Appellant APP for Appellant None None None for Respondent for Respondent for Respondent CORAM CORAM CORAM : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & : DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ JJ JJ DATE DATE DATE : : : 5th June, 2007 5th June, 2007 5th June, 2007 P.C. P.C. P.C. 1.1.1. Heard learned counsel for the appellant. The Heard learned counsel for the appellant. The Heard learned counsel for the appellant. The above above above appeal is admitted on the following appeal is admitted on the following appeal is admitted on the following substantial substantial substantial questions of law : questions of law : questions of law : Whether Whether Whether on the facts and in the on the facts and in the on the facts and in the circumstances circumstances circumstances of the case and in law, the of the case and in law, the of the case and in law, the Hon’ble Hon’ble Hon’ble Tribunal erred in confirming the Tribunal erred in confirming the Tribunal erred in confirming the order order order of of of CIT (A) and directing the Assessing CIT (A) and directing the Assessing CIT (A) and directing the Assessing Officer Officer Officer to allow deduction u/s. 80-HH and to allow deduction u/s. 80-HH and to allow deduction u/s. 80-HH and 80-I, 80-I, 80-I, disregarding the fact that the disregarding the fact that the disregarding the fact that the assessee assessee assessee is is is not engaged in any manufacturing not engaged in any manufacturing not engaged in any manufacturing activity activity activity ? ? ? (V.C.Daga, (V.C.Daga, (V.C.Daga, J) J) J) (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, (Dr.S.Radhakrishnan, J) J) J)