TMI Blog1985 (3) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... a registered firm, was assessed to income-tax for the assessment year 1971-72, the corresponding previous year ending on October 31, 1970. In the assessment proceeding, the assessee claimed weighted deduction for export markets development allowance under s. 35B of the I.T. Act, 1961. The ITO rejected the claim on the ground that full details and evidence had not been furnished. The assessee pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in connection with export promotion amounting to Rs. 2,29,454. The Tribunal noted that specific claims for the said amounts had not been made by the assessee either before the ITO or before the AAC. The Tribunal, however, allowed the petition of the assessee in the interests of justice and remanded the matter to the ITO for examining the same and passing necessary orders in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional grounds raised before it for additional items of claims under section 35B which were not made either before the Income-tax Officer or before the Appellate Assistant Commissioner and in sending the matter back to the Income-tax Officer for examining the claims and passing necessary orders in accordance with law ? " It is clear from the records that the assessee had claimed relief unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on subsequent decisions of the High Court which have followed and applied the above decision of the Supreme Court being: (a) CIT v. Orient Prospecting Co. [1983] 141 ITR 301, a decision of the Gujarat High Court ; (b) CIT v. Anand Prasad [1981] 128 ITR 388, a decision of the Delhi High Court; (c) Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326, a decision of the Bombay High Court: We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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