Deduction U/s. 80IB cannot be denied for low electricity Consumption when majority of work is Manual

First ground of the assessee for claiming the deduction under section 80IB was that it had started production in Asstt.Year 2004-05. Asstt.Year 2006-07 is the third year. Deduction under section 80IB was granted in Asstt.Year 2005-06 in a scrutiny assessment. The ld.CIT(A) while considering this aspect made reference to the decision of the Hon’ble Gujarat High Court in the case of Saurashtra Cement & Chemical Industries Ltd. vs. CIT, 123 ITR 669 (Guj) and has observed that without disturbing relief granted in the earlier years, the AO cannot examine the question again and decide to w...