https://www.taxtmi.com/caselaws?id=118040 The Tribunal allowed the appeal of the assessee, emphasizing the proper examination of the deduction claim under section 80HHC by the Assessing Officer. The Tribunal found that there was no error in the Assessing Officer's order, leading to the conclusion that the CIT's assumption of jurisdiction under section 263 was not justified. As a result, the Tribunal set aside the CIT's order under section 263 and restored the Assessing Officer's order passed under section 143(3). en-us Mon, 14 Jun 2004 00:00:00 +0530 Thu, 28 Jun 2012 10:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118040 The Tribunal allowed the appeal of the assessee, emphasizing the proper examination of the deduction claim under section 80HHC by the Assessing Officer. The Tribunal found that there was no error in the Assessing Officer's order, leading to the conclusion that the CIT's assumption of jurisdiction under section 263 was not justified. As a result, the Tribunal set aside the CIT's order under section 263 and restored the Assessing Officer's order passed under section 143(3). Case-Laws Income Tax Mon, 14 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118040