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Section 80HH of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertaking, etc., in backward areas - Assessment year 1997-98 - Assessee had claimed deduction under section 80HH in respect of industrial unit run by it where it was manufacturing quick lime - Commissioner held that since assessee's factory had come into production only after 1-4-1990, deduction under section 80HH could not be claimed - Assessee, however, submitted that it had been manufacturing quick lime with effect from 1-8-1989, i.e., before 1-4-1990, to which effect, assessee had been given certificate by industries department - However, Commissioner rejected said explanation and denied deduction - On appeal, Tribunal found that such deduction had never been denied to assessee in earlier assessment years - It, therefore, following rule of consistency allowed it deduction for period-in-question - Whether Tribunal was justified in doing so - Held, yes CASE REVIEW CIT v. Chokshi Contacts (P.) Ltd. [2001] 251 ITR 587/[2002] 120 Taxman 1 (Raj.) [Para 6] followed. CASE REFERRED TO CIT v. Chokshi Contacts (P.) Ltd. [2001] 251 ITR 587/[2002] 120 Taxman 1 (Raj.) [Para 2]. K.K. Bissa for the Appellant. Sanjeev Johari for the Respondent. JUDGMENT N.P. Gupta, J. - This appeal of the revenue has been admitted vide order dated 6-11-2006 by framing the following substantial question of law :- "Whether the assessee is entitled to claim deduction under section 80HH as well as under section 80-I both in respect of the industrial unit run by it ?" 2. The perusal of the judgment of the learned Tribunal, so far as it relates to this question, shows that the learned Tribunal has decided the appeal by relying upon judgment of this Court in CIT v.Chokshi Contacts (P.) Ltd. [2001] 251 ITR 5871; and has also relied upon the judgment to the same effect of Madhya Pradesh High Court in IT A No. 92/99, SLP against which has been dismissed by Hon'ble the Supreme Court. 3. We have gone through the judgment in Chokshi Contacts (P.) Ltd.'s case (supra), and find that, that judgment does fully cover the controversy involved in the present case against the revenue as decided by the Tribunal. 4.…

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