1998 (3) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ance of the Revenue seeking the opinion of the High Court on the following questions of law : "Whether, on the facts and in the circumstances of the case, the Tribunal is legally correct in directing the Income-tax Officer to admit the assessee's claim for deduction in respect of the expenses of Rs. 13,03,927 under section 35B and to decide the issue on the merits?" The dispute is about the en .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oner of Income-tax (Appeals) has jurisdiction to admit a plea raised by the assessee before him. The Income-tax Appellate Tribunal formed an opinion that the plea, though available in law to the assessee, required an adjudication on facts by affording the parties an additional opportunity of making available the relevant material whereupon the plea could be gone into. The question is, therefore, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X