https://www.taxtmi.com/caselaws?id=14086 The dominant issue was whether the revisional authority could reject a revision seeking deduction under s. 80HHC merely because the assessee's returned income had been accepted by the AO and the deduction was not claimed before the AO. The HC held that the revisional authority acted on an erroneous technical premise by treating acceptance of the return under ss. 143(1)(a)/143(3) as conclusive and by refusing to examine the merits of the s. 80HHC claim; a revision must be decided on the substantive entitlement raised before the revisional forum. The impugned revisional order was quashed and the matter remanded for fresh adjudication on merits after hearing the assessee. en-us Fri, 29 Jun 2001 00:00:00 +0530 Mon, 22 Dec 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14086 The dominant issue was whether the revisional authority could reject a revision seeking deduction under s. 80HHC merely because the assessee's returned income had been accepted by the AO and the deduction was not claimed before the AO. The HC held that the revisional authority acted on an erroneous technical premise by treating acceptance of the return under ss. 143(1)(a)/143(3) as conclusive and by refusing to examine the merits of the s. 80HHC claim; a revision must be decided on the substantive entitlement raised before the revisional forum. The impugned revisional order was quashed and the matter remanded for fresh adjudication on merits after hearing the assessee. Case-Laws Income Tax Fri, 29 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14086