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2006 (3) TMI 97 - HC - Income TaxBlock assessment - Benefit of section 80HHC deduction to a block assessment for the computation of undisclosed income - we remit matter back to the Appellate Tribunal to decide whether the assessee is eligible to claim deduction under section 80HHC of the Act on the merits of the case. - Tribunal dismissing the petitioner's appeal without dealing with the contentions specifically raised by the petitioner dealing with the estimate of income - Tribunal had omitted to give any finding, even though the same was specifically raised in the grounds before the Tribunal, and the above fact is not disputed by the Revenue - we set aside the order and remit the matter back to the Income-tax Appellate Tribunal.
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