1994 (8) TMI 25

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....f the Income-tax Act, 1961, and seeks reference of the following questions to this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was, in law, justified in allowing the assessee's claim of deduction under sections 80HH and 80-I ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in treating the assessee as an i....

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....d to deduction under the said sections. In the Departmental appeal for the assessment year 1983-84 before the Income-tax Appellate Tribunal, it was held that the appeal for the assessment year 1982-83 had been set aside to the file of the Commissioner of Income-tax (Appeals) for being disposed of afresh after affording opportunity to both the parties with certain observations/directions set aside ....