2007 (6) TMI 188

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..... ;   JUDGMENT The judgment of the court was delivered by P.D.DINAKARAN, J.-1. The above tax case appeals are directed against the order of the Income-tax Appellate Tribunal in ITA Nos.2307 to 2309/97 dated 25.8.2004 for the assessment years 1991-92 to 1993-94 respectively, raising the following substantial questions of law. "(a) Whether in the facts and circumstances of the case, th .....

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..... benefit under Section 80HH and 80I of the Act and the same was allowed by the Assessing Officer.  However, the Assessing Officer withdrew the deduction vide rectification proceedings under Section 154 of the Act.   Hence, the assessee filed appeals before the Commissioner of Income Tax (Appeals).  The Commissioner upheld the order of the Assessing Officer with a direction to in .....

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