2000 (5) TMI 20

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....The petitioner calls in question the legality of the decision taken by the Chief Commissioner of Income-tax, New Delhi, as communicated by the Deputy Commissioner of Income-tax (Tech.-I), New Delhi, vide communication dated July 19, 1999 (annexure A). The main grievance of the petitioner, who has been denied the benefits available under section 80-O of the Income-tax Act, 1961 (in short the "Ac....