Section 80J relief tied to a retrospective amendment was deferred pending Supreme Court's final ruling; recomputation upheld.

Relief under section 80J was linked to the effect of a retrospective amendment in the Finance (No. 2) Act, 1980, and the legal position remained unsettled while the amendment's validity was under Supreme Court scrutiny. In that context, the Commissioner (Appeals) was justified in not finalising the claim and in directing recomputation after the Supreme Court's final decision. The Tribunal noted that this approach was consistent with other Benches and supported by the Bombay High Court, and upheld the direction to recompute the relief accordingly. The departmental appeal was dismissed.

---

---

Issues: Whether the Commissioner (Appeals) was justified in setting aside the assessment on the claim for relief under section 80J and directing recomputation in accordance with the final decision of the Supreme Court on the validity of the retrospective amendment.

Analysis: The relief under section 80J depended upon the effect of the retrospective amendment introduced by the Finance (No. 2) Act, 1980. Since the validity of that amendment was pending consideration before the Supreme Court, the legal position was not yet settled. The Tribunal found no impropriety in the Commissioner (Appeals) declining to finalise the issue on the basis of an unsettled position and following the approach already adopted by other Benches and supported by the Bombay High Court.

Conclusion: The direction to recompute the relief after the Supreme Court's final decision was upheld, and the departmental appeal was dismissed.

---