1999 (5) TMI 9

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..... AGARWAL J.--These are two petitions under sections 256(2) of the Income-tax Act, 1961 (for short, the "Act"), by the Commissioner of Income-tax, Patiala. These petitions, relating to the same assessee for two assessment years, viz., 1984-85 and 1985-86, seek a direction to the Income-tax Appellate Tribunal, Chandigarh (for short, the "Tribunal"), to refer the following question of law to this co....

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....ctions 80G and 80HH. How ever, certain additions and disallowances were made by the Assessing Officer in both the years. The assessee went in appeal before the Commissioner of Income-tax (Appeals) who, while dealing with the appeal for the assessment year 1984-85, deleted the disallowance made under section 43B and directed the Assessing Officer to recompute the allowance under section 80HH as a r....

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....ate orders in both the assessment years. It is not in dispute that the deductions were allowed by the Assessing Officer while finalising the assessments originally. The assessee had gone in appeal against certain other additions and disallowances. There was no grievance against the allowances made under sections 80G and 80HH. The appellate orders did not withdraw the allowances already made by ....