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2004 (4) TMI 30 - CALCUTTA HIGH COURT1. Whether, the Tribunal was justified in holding that the assessment under section 143(3)/147 was not regular assessment and interest under section 139(8) was not chargeable on the delay in filing the return of income? - 2. Whether, the Tribunal was justified in holding that the assessee was entitled to relief under section 80G on the donation of Rs. 1,57,500 when the same was not claimed in the original return and was not allowed accordingly? - Question No. 1 is answered in the affirmative and in favour of the assessee. - Question No. 2 is answered in the negative and in favour of the Revenue and against the assessee.
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