https://www.taxtmi.com/caselaws?id=17951 The High Court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee. The Court emphasized that the assessee failed to challenge the Income-tax Officer's calculation of claim under section 80J for the year 1968-69 in a timely manner, as required by the Act. Therefore, the claim for the assessment year 1972-73 could not be considered. The Court held that the specific procedure for challenging such orders must be followed, and since the assessee did not do so, the claim was not valid for subsequent years. en-us Tue, 21 Mar 1995 00:00:00 +0530 Fri, 25 Sep 2009 17:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17951 The High Court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee. The Court emphasized that the assessee failed to challenge the Income-tax Officer's calculation of claim under section 80J for the year 1968-69 in a timely manner, as required by the Act. Therefore, the claim for the assessment year 1972-73 could not be considered. The Court held that the specific procedure for challenging such orders must be followed, and since the assessee did not do so, the claim was not valid for subsequent years. Case-Laws Income Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17951