BHASKAR BHATTACHARYA, J.

This is an application for review of our order dated 12th August, 2011 by which we dismissed an appeal under Section 260A of the Income-tax Act, 1961 preferred by the applicant against an order dated June 23, 2004 passed by the Income-tax Appellate Tribunal, “C” Bench, Kolkata in Income-tax Appeal bearing ITA No.1220 (Cal) of 1997 for the Assessment Year 1991-92.

In the said appeal, the following two questions arose for determination:

“i) “Whether on a true and proper interpretation of section 80HHC of the Income Tax Act, 1961 and in view of the undisputed position that the garden tea business and purchased tea for which separate accounts are maintained and profits are separately computed, the Tribunal was justified in law in holding that the deduction under the said Section was required to be computed by aggregating the profits, export turn over and total turn over of all the businesses and not separately with reference to the profits, export turnover and total turnover of each business?

“ii) Whether the Tribunal was justified in law in upholding the determination of the deduction under Section 80HHC at Rs. 4,73,57,023/- as made by the Assessi