Appellate effect cannot withdraw unchallenged deductions already allowed in assessment unless those allowances were put in issue.

While giving effect to appellate orders, an Assessing Officer cannot withdraw deductions already allowed in the original assessment under sections 80G and 80HH unless those deductions were themselves challenged or set aside in appeal. Where the assessee's appeal concerned only other additions and disallowances, the appellate order did not authorise reopening of the granted allowances; at most, the deductions could be recomputed if required by the appellate relief. The Tribunal was therefore correct in holding that there was no valid basis to deny the allowances already granted, and the request for reference failed because no referable question of law arose.

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Issues: Whether, while giving effect to appellate orders, the Assessing Officer could withdraw deductions originally allowed under sections 80G and 80HH when those allowances were not the subject matter of the assessee's appeal.

Analysis: The original assessments had allowed the deductions, and the assessee's appeals concerned only other additions and disallowances. The appellate orders did not disturb or withdraw the already-granted deductions. In such circumstances, the Assessing Officer was bound to give effect to the appellate orders and could not reopen or withdraw allowances that were neither challenged nor reversed. At the highest, he could recompute the deductions if the appellate relief so required.

Conclusion: The withdrawal of the deductions was not justified, and the Tribunal was right in holding that no valid reason existed to deny the allowances already granted.

Final Conclusion: No referable question of law arose from the Tribunal's order, so the petitions for reference failed and were dismissed.

Ratio Decidendi: An Assessing Officer giving effect to appellate relief cannot withdraw deductions already allowed in the original assessment unless those allowances were themselves put in issue or set aside in appeal.

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