COMMISSIONER OF INCOME TAX Vs. LUCKY MINERAL PRIVATE LIMITED

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal (Jaipur Bench) (hereinafter referred to as "the Appellate Tribunal") has, at the instance of the Revenue, referred to this court, under Section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), the following question of law for its opinion :

(2.) THE facts stated by the Appellate Tribunal are these :

(3.) IT is true that Section 80HH was brought on the statute book to encourage establishment of industrial undertakings in backward areas for the reason that such establishment leads to development of that area besides providing employment and, therefore, a liberal interpretation which advances the purpose and object underlying the provision may be adopted. But as was observed by the Supreme Court in CIT v. N.C. Budharaja's case [1993] 204 ITR 412, the said principle cannot, however, be carried to the extent of doing violence to the plain and simple language used in the enactment. IT would not be reasonable or permissible for the court to rewrite the section or substitute words of its own for the actual words employed by the Legislature in the name of giving effect to the supposed underlying object. After all the underlying object of any provision has to be gathered on a reasonable interpretation of the language employed by the Legislature.