1 itxa1170-11 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1170 OF 2011 The Commissioner of Income Tax-4, Mumbai ..Appellant. V/s. M/s. Kamadgiri Synthetics Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Ms. Vasanti B. Patel for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 19TH JULY, 2011 P.C. :- 1. Whether the ITAT was justified in holding that the assessee was entitled to deduction under Section 80IB of the Income Tax Act, 1961, is the question raised in this appeal. 2. The ITAT has allowed the claim of the assessee by recording that new weaving machines were installed during the period relevant to the assessment years 1992-93 to 1997-98 wherein it was held that the assessee was entitled to 80IA deduction. Admittedly, the appeals filed by the revenue against the orders of the ITAT for the 2 itxa1170-11 assessment years 1992-93 to 1997-98 have been disposed off and the orders of ITAT have attained finality. In these circumstances, allowing deduction under Section 80IB following its order in the earlier years cannot be faulted. Accordingly, the appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)