https://www.taxtmi.com/caselaws?id=14376 While giving effect to appellate orders, an Assessing Officer cannot withdraw deductions already allowed in the original assessment under sections 80G and 80HH unless those deductions were themselves challenged or set aside in appeal. Where the assessee's appeal concerned only other additions and disallowances, the appellate order did not authorise reopening of the granted allowances; at most, the deductions could be recomputed if required by the appellate relief. The Tribunal was therefore correct in holding that there was no valid basis to deny the allowances already granted, and the request for reference failed because no referable question of law arose. en-us Tue, 11 May 1999 00:00:00 +0530 Wed, 15 Jul 2009 14:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14376 While giving effect to appellate orders, an Assessing Officer cannot withdraw deductions already allowed in the original assessment under sections 80G and 80HH unless those deductions were themselves challenged or set aside in appeal. Where the assessee's appeal concerned only other additions and disallowances, the appellate order did not authorise reopening of the granted allowances; at most, the deductions could be recomputed if required by the appellate relief. The Tribunal was therefore correct in holding that there was no valid basis to deny the allowances already granted, and the request for reference failed because no referable question of law arose. Case-Laws Income Tax Tue, 11 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14376