2003 (1) TMI 15

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....r section 256(1) of the Income-tax Act, 1961, in which the following questions have been referred to us for our opinion: "1. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct in holding that the order of the Income-tax Officer had got merged in the order of the Commissioner of Income-tax (Appeals) and, therefore, the Commissioner of Income-tax ....

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....s deduction under section 80HH was concerned. The assessee went up in appeal to the Tribunal and the Tribunal allowed the appeal following the decision of the Allahabad High Court in the case of J.K. Synthetics Ltd. v. Addl. CIT [1976] 105 ITR 344. The Tribunal held that since an appeal had been filed against the assessment order, therefore, the Commissioner of Income-tax had no power to revise th....