2010 (4) TMI 289

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....j Jain, Advocate, for the respondent-assessee. M.M. KUMAR, J. The revenue is in appeal under Section 260-A of the Income-tax Act, 1961 (for brevity, 'the Act'), against the order dated 22.6.2001, passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in I.T.A. No. 1179/Chandi/1994, in respect of Assessment Year 1988-89. When the appeal was admitted on 21.7.2003, the Division ....

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....on 40A(5) of the Act for exceeding the limit of expenditure; and Rs. 21,62,939/- under Section 80HHC of the Act because the respondent-assessee failed to furnish the prescribed form and the report of the Accountant along with the return as required under sub-section (4) of Section 80HHC. Against the order passed by the Assessing Officer, the respondent-assessee filed an appeal under Section 250(6)....

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....revenue has approached this Court and a substantive question of law noticed in para 1 of this order has been framed by the Division Bench on 21.7.2003. 4. Ms. Urvashi Dhugga, learned counsel for the revenue has pointed out that the substantive question of law framed in the instant appeal stand already answered in the appeal of the assessee-respondent, namely, I.T.A. No. 60 of 2001, today itself a....