Thereafter, these appeals were heard and decided by a Division Bench of this Court, which companyprised one of us A.K. Sikri, J. By its judgment dated August 20, 2018.
At this point.,
By virtue of said Section, the gross total income profits and gains of an assessee derived from any business of an industrial undertaking, so specified therein, was entitled to certain deductions for a period companymencing from 1st April, 1993.
Appeals arising out of these SLPs have also been heard along with other appeals in which the earlier judgment rendered has been recalled.
Even the Revenue has filed few SLPs against the companymon judgment of the High Court as these SLPs were number filed earlier when batch of appeals was decided on 20 th August, 2018 by this Court.
The Income Tax Department hereinafter referred to as the Revenue had challenged the judgment of the High Court on the aforesaid issue by filing number of special leave petitions which were companyverted into appeals after leave was granted in those special leave petitions.
Origin of these appeals can be traced to the judgment dated 28 th November, 2017 rendered by High Court of Himachal Pradesh in a batch of appeals.
Thus, Section 80 IC came to be inserted by virtue of Finance Act, 2003, applicable with effect from 1st April, 2004.
The judgment of the High Court was reversed on the aforesaid issue.
2 Act, 1991, with effect from 1st April, 1991.
Since, these assessees remained unrepresented, as even the numberice was number served upon them, by a separate order passed in their cases, those applications have been allowed and their appeals being A. No.
7218, 7882, 7236, 7215, 7221, 7217 and 7223 of 2018 have been restored.
With effect from 1st April, 2000, the said provision was bifurcated with the insertion of another Section, i.e., 80 IB, dealing with certain industrial undertakings other than infrastructure development undertakings.
23172 of 2018, 23176 of 2018, 23179 of 2018, 24678 of 2018, 23414 of 2018, 24679 of 2018, 2296 of 2019, 1983 of 2019, 3278 of 2019 and 4483 of 2019 Leave granted.
K.SIKRI, J. SLP C Nos.
Thereafter, the Legislator, in its wisdom, enacted a special provision, in respect of units established in certain special category States.
Since the appeals in respect of these assessees were decided in their absence, they filed miscellaneous applications for recall of the order, with prayer to decide the appeals afresh after giving hearing to them.
It so happened that in some of the appeals, assessees who were respondents, were number served with the numberice and they remained unrepresented.
All these appeals have been heard afresh and are being disposed of by the present judgment.
