https://www.taxtmi.com/caselaws?id=12441 The High Court upheld the Tribunal's decision to deny the Commissioner of Income-tax's application to refer questions of law to the High Court under section 256(2). The Assessing Officer's disallowance of the deduction under section 32AB in the revised return was deemed debatable by the Commissioner of Income-tax (Appeals) and affirmed by the Tribunal. The interpretation of section 143(1B) allowed for filing revised returns after intimation, contrary to the Assessing Officer's reasoning. Ultimately, the claim under section 32AB was accepted in the regular assessment proceedings, leading to the Commissioner of Income-tax (Appeals) setting aside the disallowance. en-us Tue, 20 Feb 2001 00:00:00 +0530 Thu, 25 Feb 2010 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12441 The High Court upheld the Tribunal's decision to deny the Commissioner of Income-tax's application to refer questions of law to the High Court under section 256(2). The Assessing Officer's disallowance of the deduction under section 32AB in the revised return was deemed debatable by the Commissioner of Income-tax (Appeals) and affirmed by the Tribunal. The interpretation of section 143(1B) allowed for filing revised returns after intimation, contrary to the Assessing Officer's reasoning. Ultimately, the claim under section 32AB was accepted in the regular assessment proceedings, leading to the Commissioner of Income-tax (Appeals) setting aside the disallowance. Case-Laws Income Tax Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12441