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2003 (1) TMI 15 - HC - Income Tax"1. Whether, Tribunal was legally correct in holding that the order of the Income-tax Officer had got merged in the order of the Commissioner of Income-tax (Appeals) and, therefore, the Commissioner of Income-tax had no jurisdiction to revise that order? 2. Whether, Tribunal was right in law in holding that even on merits, the assessee was entitled to deduction under section 80HH of the Act?" - In our opinion, the first question has to be answered in favour of the Department in view of the amendment of section 263(1), Explanation (c) of the Income-tax Act as amended by the Finance Act of 1989 - As regards the second question referred to us, it has to be decided in favour of the assessee since the finding of the Tribunal is that the assessee has complied with all the conditions in section 80HH and this is a finding of fact.
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