https://www.taxtmi.com/caselaws?id=14369 The assessee's claim under section 80J for assessment year 1972-73 was treated as properly carried forward and allowed in assessment year 1975-76 because the earlier appellate direction remained operative. The Tribunal held that if the Revenue wished to contest that direction, it had to challenge the earlier appellate order directly; it could not reopen the same issue in an appeal against the later order merely because the direction was repeated there. The rectification order and accompanying chart also showed no deficiency for 1972-73. The issue was answered in favour of the assessee and against the Revenue. en-us Thu, 11 Jan 2001 00:00:00 +0530 Wed, 15 Jul 2009 14:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14369 The assessee's claim under section 80J for assessment year 1972-73 was treated as properly carried forward and allowed in assessment year 1975-76 because the earlier appellate direction remained operative. The Tribunal held that if the Revenue wished to contest that direction, it had to challenge the earlier appellate order directly; it could not reopen the same issue in an appeal against the later order merely because the direction was repeated there. The rectification order and accompanying chart also showed no deficiency for 1972-73. The issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14369