IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No.769 of 2010 (O&M) Date of decision: 17.1.2011 The Commissioner of Income Tax. -----Appellant. Vs. M/s Sheena Exports. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Rajesh Katoch, Standing counsel for the Revenue. --- ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, New Delhi dated 16.10.2009 in I.T.A. No.295/Del/2007 proposing to raise following substantial question of law:- “Whether, on the facts and in the circumstances of the case, the Hon’ble ITAT was right in law in upholding the order of the CIT(A), directing the Assessing Officer to allow deduction u/s 80 HHC, on export incentives, received by the assessee as a supporting manufacturer in the same manner, as in the case of direct exporter?” 2. It is not disputed on behalf of the revenue that similar appeal being ITA No.916 of 2008 CIT v. M/s Sheena Inds., I.T.A. No.769 of 2010 Panipat, has already been dismissed by this Court vide order dated 23.11.2009. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 17, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2