2013 (1) TMI 402

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....or the petitioner. Mr. H.M. Bhatia, Advocate for the respondents. Hon'ble Sudhanshu Dhulia, J. (Oral) 1. The petitioner claims certain deduction under Section 80-IC of the Income Tax Act (from hereinafter referred to as the "Act") and consequently moved such an application under Section 80-AC of Act. However, in view of Section 139 (1) of the Act such an application claiming the benefit....

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.... before the Central Board of Direct Taxation under Section 119 (2) of the Act. To this aspect, the counsel for the Revenue has an objection inasmuch as any direction given by the Central Board of Direct Taxation in the present matter would amount to interference with the order of the Commissioner of Income Tax (Appeals)-I dated 2.11.2012 which has already been passed. 4. Be that as it may, thou....