1 wp1636-10 dmt IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1636 OF 2010 The Commissioner of Income-Tax-II Mumbai. .. Petitioner. Vs. M/s. A.K. Films P. Ltd., .. Respondent. Mr. Vimal Gupta for the Petitioner. Mr. Ajay R. Singh for Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 19TH APRIL, 2011. P.C. 1. The following two questions are raised by the revenue in this appeal. (A) Whether on the facts and in the circumstances of the case and in law the Hon’ble Tribunal was justified in holding that the Assessee Company, being a producer of T.V. Serials, is an industrial undertaking within the meaning of Section 80IB of the Income Tax Act? 2 wp1636-10 (B) Whether on the facts and in the circumstances of the case and in law the Hon’ble Tribunal was justified in holding that the Assessee Company that uses its old plant and machinery is eligible for deduction u/s 80IB of the Income Tax Act? 2. As regards the first question raised by the revenue the same is covered by the judgment of this Court in the case of C.I.T. vs. D.K. Kondke reported in (1991) 192 ITR 128 the first question cannot be entertained. As regards the second question is concerned, at para 8 of its order the Income Tax Appellate Tribunal has remanded the matter back to the Assessing Officer. Hence, the second question cannot be entertained. 3. Hence, the Appeal is disposed of accordingly. No order as to costs. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)