1987 (1) TMI 17

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....es at the instance of the Revenue and raises two questions : " (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in upholding the action of the Appellate Assistant Commissioner allowing relief under section 80J of the Act ? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that the ass....

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....he course of the assessment proceedings, the Income-tax Officer should not have rejected it. The Income-tax Appellate Tribunal held that in so far as the Revenue's appeal to it was concerned, the Appellate Assistant Commissioner was fully justified in entertaining the claim for deduction under section 80J because the claim had been made by the assessee before the assessment was completed, i.e., du....