2005 (11) TMI 53

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....had violated the provisions of sections 13(1)(c)(ii) and 13(1)(d) of the Act. In appeal before the Commissioner of Income-tax the assessee appears to have alternatively claimed benefit under section 10(22A) of the Act which too was rejected by the Commissioner. In a further appeal before the Tribunal the assessee was allowed to urge the additional claim for benefit under section 10(22A) of the Act....

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....appeal in this court. That did not however prevent the assessee from making an alternative claim under section 10(22A) of the Act especially when a claim to that effect had been made before the Commissioner of Income-tax also as is evident from a reading of the order passed by him. Inasmuch as the Tribunal had allowed the assessee to raise an additional ground and make a claim under the provisions....