TMI Blog1989 (12) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... to this Court by the Tribunal under section 256(1) of the Income-tax Act, 1961 ('the Act'): Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order of Inspecting Assistant Commissioner to the extent of the mistake in calculating the amount disallowable under section 44C of the Income-tax Act, 1961 should be deemed to have merge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate authority and the appellate authority had considered the scope and applicability of the section 44C extensively. When the matter brought before the Tribunal, the Tribunal also found that: In these circumstances, we got hold of the relevant part of the order from the file of the department. Therein we noticed that the question of applicability of section 44C was certainly in dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court in the case of Hindustan Aluminium Corpn. Ltd. v. CIT [1989] 178 ITR 741. There this question was fully discussed and it was held that the appellate authority did not take into consideration that part of the assessment order because that particular part of the order was not appealable or for any reason whatever that assessment order was wholly appealable. In this particular case, the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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