1985 (4) TMI 137

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....ent on the ground that an application for rectification was pending before the CIT(A). An adjournment was granted on an earlier occasion and since the application still remained to be disposed of, we consider that it is not necessary to postpone the hearing any longer. 2. The substance of the application before the CIT(A) is that there was a mistake in specifying the exact quantum of reliefs to....

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....see could not be said to be engaged in manufacture or production of articles which was a primary condition for the allowance of reliefs under ss. 80J, 80HH and 32A. The assessee derived income from a ginning factory. The point for consideration is whether the assessee is engaged in the manufacture or production of articles and is entitled to the reliefs under the various statutory provisions refer....