1997 (3) TMI 33

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....iled by the Commissioner of Income-tax, Tamil Nadu-II, Madras, to direct the Appellate Tribunal to state a case and refer the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessee is entitled to carry forward and set off the deduction under section 80HHC of the e....

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....Commissioner of Income-tax (Appeals). But, on further appeal before the Appellate Tribunal, the Appellate Tribunal following a decision of this court in J. K. K. Angappan v. ITO [1974] 94 ITR 397, held that the effect of omission of section 80VVA of the Act with effect from April 1, 1988, has the same effect as a repeal of an enactment and hence the assessee was entitled to carry forward the deduc....