https://www.taxtmi.com/caselaws?id=16112 The court held that while the requirement for a special audit certificate along with the return for claiming deduction under section 80HHC is mandatory, the filing of the certificate before completion of assessment is procedural and directory. The Assessing Officer has the power to rectify defects in the return under sections 139(5) and 139(9) and can direct the assessee to remove such defects before finalizing the assessment. Additionally, the Assessing Officer cannot disallow a claim under section 143(1)(a) without providing the assessee an opportunity to furnish necessary proof. The court directed the Assessing Officer to allow the deduction under section 80HHC upon filing the special audit certificate within two months. en-us Wed, 30 Aug 1995 00:00:00 +0530 Tue, 01 Sep 2009 12:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16112 The court held that while the requirement for a special audit certificate along with the return for claiming deduction under section 80HHC is mandatory, the filing of the certificate before completion of assessment is procedural and directory. The Assessing Officer has the power to rectify defects in the return under sections 139(5) and 139(9) and can direct the assessee to remove such defects before finalizing the assessment. Additionally, the Assessing Officer cannot disallow a claim under section 143(1)(a) without providing the assessee an opportunity to furnish necessary proof. The court directed the Assessing Officer to allow the deduction under section 80HHC upon filing the special audit certificate within two months. Case-Laws Income Tax Wed, 30 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16112