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2003 (4) TMI 504
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..... Sidhu, Judicial Member. - The Revenue has filed this appeal against the order of the CIT(A), XXXIX, Mumbai, dated 13-10-1997, on the following grounds :- "1.On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the Assessing Officer not to reduce Rs.6,24,354 from profits of the business while working out deduction under section 80HHC as the job receip....
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....pearing for the assessee raised preliminary objection that the grounds raised by the Revenue in the present appeals did not arise out of the impugned order of the CIT(A) and, therefore, the appeal of the Revenue is not maintainable. He has also filed a copy of assessment order for assessment year 1996-97 passed under section 143(3). The learned counsel for the assessee further placed reliance on t....