High Court of Punjab and Haryana, Chandigarh
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The Commissioner of Income Tax, Patiala v. M/S Vijay Poultry Farm, Barnala - ITR-150-1995  RD-P&H 9731 (2 November 2006)
I.T.R No.150 of 1995
Date of decision:13.11.2006
The Commissioner of Income Tax, Patiala ...Petitioner Versus
M/S Vijay Poultry Farm, Barnala
CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL
HON'BLE MR.JUSTICE RAJESH BINDAL
Present: Dr.N.L.Sharda, Advocate for the Revenue.
Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh arising out of its order dated 8.6.1994 passed in I.T.A.No.1012/Chandi/1989, in respect of the assessment year 1988- 89.
"Whether on the facts and in the circumstance of the case, the ITAT was right in law in holding the poultry farming as an industrial undertaking producing articles and things entitling the assessee to claim deduction under sections 80 HH and 80-I?"
Learned counsel for the Revenue points out that the issue has been gone into by this Court in The Commission of Income Tax, Patiala Vs. M/S Bee Pee Poultries, Barnala, ITR No.70 of 1999 decided on 19.9.2006 and the question has been answered in favour of the Revenue and against the assessee.
In view of the judgment of this Court referred to above, the question referred is answered in favour of the Revenue and against the assessee.
The references are disposed of.
(Adarsh Kumar Goel)
November13, 2006 (Rajesh Bindal)
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