ITA No. 404 of 2008 (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 404 of 2008 Date of Decision: 19.8.2008 The Commissioner of Income Tax, Karnal ......Appellant Versus Sh. Sushil Gupta .....Respondents Coram: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE RAJESH BINDAL Present: Shri Yogesh Putney, Advocate, for the appellant. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? HEMANT GUPTA, J. This appeal has been preferred by the Revenue against the order dated 27.7.2007 passed by the Income Tax Appellate Tribunal, New Delhi, Bench `F', New Delhi, in ITA No. 1044/DEL/2006, for the assessment year 2002-03, proposing following substantial questions of law:- “Whether on the facts and in the circumstances of the case, the learned ITAT was right in law in upholding the order of the CIT (Appeals), directing the Assessing Officer to allow deduction under Section 80 HHC to the assessee, who is supporting manufacturer in the same manner, as in the case or direct exporter, treating the supporting manufacturer at par with the direct exporter and ignoring the provisions of Section 80 HHC (1A) read with Section 80 HHC (3A) read with clause (baa) of explanation to Section 80 HHC of the Act.” ITA No. 404 of 2008 (2) The said question of law has been answered against the Revenue in The Commissioner of Income Tax, Karnal v. Sh. Sushil Kumar Guptea (ITA No. 429 of 2008 decided on 25.7.2008). In view of the decision of this Court in the aforesaid case, we do not find that any substantial question of law arises for consideration in the present appeal. Hence, the present appeal is dismissed. (HEMANT GUPTA) JUDGE (RAJESH BINDAL) JUDGE 19-08-2008 ds