2002 (1) TMI 25

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.... the Tribunal has referred the following questions for the opinion of this court: "Whether the Tribunal was right in law in its interpretation of the proviso (ii) to section 16(i) of the Income-tax Act, 1961, and thereby holding that the assessee is entitled to a standard deduction at Rs.1,000 only and not at Rs.2,500 as allowed by the Commissioner of Income-tax (Appeals)?" "Whether the Trib....

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.... been disallowed by the Income-tax Officer. The Appellate Assistant Commissioner has allowed the claim of the assessee and the Tribunal has restored the view taken by the Assessing Officer. None appeared for the assessee. Heard learned counsel for the Revenue. Learned counsel for the Revenue brought to our notice that the relevant assessment year is 1978-79 and in that year the provision was th....