2007 (7) TMI 285

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....was delivered by V. B. Gupta J.- The assessee filed the present appeal under section 260A of the Income-tax Act, 1961 (for short as "the Act"), against the order dated February 24, 2006, passed by the Income-tax Appellate Tribunal (for short as "the Tribunal"), Delhi Bench " E"  in ITA No. 1966 (Delhi) of 2002 pertaining to the assessment year 1995-96. 2. The assessee filed his return o....

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....ter filed further appeal and this addition was deleted by the Tribunal, vide its order dated August 16, 2000, passed in ITA No. 4545 (Delhi) of 1998. The Tribunal held that while processing the return under section 143(1)(a) of the Act, no disallowance can be made under section 80HHC. 5. Meanwhile the assessment in this case was completed under section 143(3) of the Act on March 31, 1998, where....

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.... assessee who submitted that deduction claimed by him under section 80HHC amounting to Rs.60,60,858 has been allowed entirely by the Tribunal and as such the same should be allowed under section 143(3) of the Act. 7. The Assessing Officer did not agree with the submissions of the asses-see, as the Tribunal in its order has nowhere mentioned that the deduction claimed by the assessee under secti....

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....no adjudication of the claim under section 80HHC as claimed in the revised return and as such it was the duty of the Assessing Officer to consider such a claim if he had started rectification proceedings under section 154 of the Act and he could not restrict such action to the computation of income only for the purposes of raising a demand and after the Tribunal has passed the order, the Assessing....