2011 (2) TMI 160

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....TAL, JJ. Mr.Rajesh Garg, Advocate for the appellant.   Mr. Yogesh Putney, Sr. Standing Counsel for the revenue.   Adarsh Kumar Goel, J.   1. As per office report, file was not available on account of fire in the Court premises. The file has been reconstructed on the basis of paper book furnished by learned counsel for the appellant.   2. This appeal has been pref....

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....ged in appeal before the Tribunal when specific ground in not allowing the rebate was taken as per Rule 8 ofthe income Tax Appellate Tribunal Rules?   iii) Whether the claim of rebate under section 80G of the Act could be declined especially in view of the fact that the claim had been allowed by the Assessing Officer vide order dated 10.11.1997 passed under section 143(1) of the Act?" &nbs....