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JUDGMENT Tarun Agarwala, J. - We have heard Sri Shambhoo Chopra, the learned counsel for the appellant and Sri Rahul Agrawal, the learned counsel for the assessee. For facility, the facts in I.T.A. No. 86 of 2003 is being taken into consideration. 2. The assessee is a manufacturer and exporter of gold jewellery and is also doing job work. For the assessment year 1997-98, the returns were processed under section 143(3) of the Income-tax Act. The Assessing Officer treated the receipt of job charges as part of the "total turnover" in the business of manufacture and export of jewellery. The Assessing Officer computed the net profits at Rs. 48,31,251 against which a deduction of Rs. 40,83,526 was claimed under section 80HHC. While examining the records, it was found that the order under section 143(3) of the Act was erroneous and prejudicial to the interests of the Revenue inasmuch as the Assessing Officer had not made proper inquiries before quantifying the allowable deductions under section 80HHC of the Act. The Commissioner of Income-tax was of the opinion that the job charges is not part of turnover. The Commissioner of Income-tax, accordingly passed an order under section 263 of the Act setting aside the assessment order on the ground that it was prejudicial to the interests of the Revenue and directed the Assessing Officer to pass a fresh assessment order. The assessee, being aggrieved, filed an appeal before the Tribunal, which was allowed and the order passed by the Commissioner of Income-tax under section 263 of the Act was set aside. The Department, being aggrieved by the order of the Tribunal, has filed the present appeal under section 260A of the Act, which was admitted on the following questions of law : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law and on the facts in holding that job charges are integral part of the main business and the charges received for job undertaken cannot be held as similar to the word 'charges' provided in clause (baa) of Explanation to section 80HHC ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was…

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