https://www.taxtmi.com/caselaws?id=17596 The High Court ruled in favor of the petitioner, a company, regarding the denial of deduction claims under sections 80HH and 80-I of the Income-tax Act by the Assessing Officer for certain assessment years. The Court emphasized the Assessing Officer's discretionary power under section 220(6) to not treat the assessee as in default, especially when previous orders favored the assessee. The judgment clarified the proper application of the law, quashing the default status and instructing the assessing authority to issue a new order in compliance with the law. en-us Tue, 12 Sep 1995 00:00:00 +0530 Wed, 23 Sep 2009 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17596 The High Court ruled in favor of the petitioner, a company, regarding the denial of deduction claims under sections 80HH and 80-I of the Income-tax Act by the Assessing Officer for certain assessment years. The Court emphasized the Assessing Officer's discretionary power under section 220(6) to not treat the assessee as in default, especially when previous orders favored the assessee. The judgment clarified the proper application of the law, quashing the default status and instructing the assessing authority to issue a new order in compliance with the law. Case-Laws Income Tax Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17596