TaxTMI 
TaxTMI 
2014 (2) TMI 128
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.... JUDGEMENT:- These two appeals are preferred by the Revenue against two separate orders passed by the Tribunal holding that, the assessee is entitled to deduction under Section 10-A of the Income Tax Act (for short hereinafter referred to as 'the Act'), though the report of an accountant as defined in the Explanation to sub-section (2) of Section 288 of the Act was not filed along with the retur....
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....appeal. Aggrieved by the said order, the present appeals are filed. These appeals are admitted to consider the following substantial questions of law: In I.T.A.No.587/2007 "Whether the Commissioner of Appeals was justified in allowing the appeal on the ground that the Assessing Officer has not looked into Form No.56(g), when such form was actually not produced by the assessee befor....
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....of the assessee, it is not necessary that in all cases, it must be accompanied by the audit report. In fact, the provision on which reliance is placed by the Assessing Authority to deny the benefit is similar under Section 10A(5) also. Therefore, the Appellate Authorities after referring to three judgments of different High Courts, who have also taken the same view while dealing with the case unde....