2005 (1) TMI 99

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....bunal, Delhi, has referred the following two questions of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the opinion to this court: 1. "Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified in holding that the assessee was a recognized export house and a small scale exporter who was manufacturing ....

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....siness of brassware. The Income-tax Officer did not allow the weighted deduction under section 35B on the ground that the assessee is not a holder of export house certificate nor a small scale industry. The said question of the order was confirmed in appeal by the Commissioner of Income-tax (Appeals). He also found that admittedly the assessee was not having export house certificate. However, its ....

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....evious five occasions whenever the case was listed learned counsel for the assessee had sent illness slip and the case was passed over. Vide order dated January 5, 2005, the case was directed to be listed in the next cause list peremptorily. Today again illness slip has been sent by learned counsel for the assessee. The court proceeded to hear and decide the case in the absence of the learned coun....