Law:

Section:

Section 80HH of the Income-tax Act, 1961 - Deductions - Profits and gains from hotels or industrial undertakings, etc., in backward areas - Assessment years 1990-91 and 1991-92 - Whether District of Jodhpur situated in State of Rajasthan is an industrially backward area - Held, yes - Assessee, a hospital in Jodhpur, claimed deduction under section 80HH - Assessing authorities rejected claim of assessee on ground that urban agglomeration had been excluded by Notification No. 50165, dated 19-12-1986 - Whether since date of starting production in assessee's hospital was before 1986, appellant could not invoke benefit of notification with regard to exclusion of urban agglomeration - Held, yes Sandeep Bhandawat for the Appellant. Anjay Kothari for the Respondent. JUDGMENT M.R. Calla, J. - These two appeals under section 260A of the Income-tax Act which are directed against the order dated 1st Feb., 2001 passed by the Tribunal, Jodhpur in ITA Nos. 1416 & 1421 (Jp.)/1994 for the assessment year 1990-91 and the order dated 2nd Feb., 2001, in ITA No. 554 (Jp.)/1997 for the assessment year 1991-92. Since the question involved in both these appeals is common question based on identical facts we propose to decide both these appeals by this common judgment and order as under : 2. The only question involved in this case is as to whether the area in question situated in the District of Jodhpur is an industrially…

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