2012 (11) TMI 188

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.... Ganpathy for the Respondent. ORDER 1. Heard learned counsel on both sides. 2. The transferred case is disposed of as withdrawn. ORDER 1. Heard learned counsel on both sides. 2. The question which requires to be answered in this case is as follows: "Whether, on the facts and circumstances of this case and in law, the Income Tax Appellate Tribunal was correct in directing the Department to r....

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....tioner-assessee seeks permission to withdraw this transferred case so that the High Court can answer the above question on the interpretation of Section 80HHF of the Act in accordance with law. 4. According to learned counsel for the assessee, there is no difference between the provisions of Section 80HHC and Section 80HHF of the Act, whereas, according to learned counsel for the Department, ther....