ORDER :

Ashok Bhan, J.

The point involved in the present case is: whether Sections 80-HH and 80-I of the Income Tax Act, 1961 are independent of each other and therefore a new industrial unit can claim deductions under both the sections on the gross total income independently or that deduction under Section 80-I can be taken on the reduced balance after taking into account the benefit taken under Section 80-HH.

2. The Madhya Pradesh High Court in J.P. Tobacco Products Pvt. Ltd. v. Commissioner Income Tax, Jabalpur 229 ITR 123 took the view that both the sections are independent and, therefore, the deductions could be claimed both under Sections 80-HH and 80-I on the gross total. Against this judgment a Special Leave Petition was filed in this Court which was dismissed on the ground of delay on 21.07.2000 [see 245 ITR 71 (St.)].

3. The decision in J.P. Tobacco Products Pvt. Ltd. (supra) was followed by the same High Court in the case of Commissioner Income Tax v. Alpine Solvex (P) Ltd. in ITA No. 92 of 1999 decided on May 2, 2000. Special Leave Petition against this decision was dismissed by this Court on 12.01.2001 (see 247 ITR 36 (St.)).

4. This view has been followed repeatedly by dif