2007 (7) TMI 285

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..... sessee filed the present appeal under section 260A of the Income-tax Act, 1961 (for short as "the Act"), against the order dated February 24, 2006, passed by the Income-tax Appellate Tribunal (for short as "the Tribunal"), Delhi Bench " E"  in ITA No. 1966 (Delhi) of 2002 pertaining to the assessment year 1995-96. 2. The assessee filed his return of income on October 31, 1985, declaring "nil .....

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..... eleted by the Tribunal, vide its order dated August 16, 2000, passed in ITA No. 4545 (Delhi) of 1998. The Tribunal held that while processing the return under section 143(1)(a) of the Act, no disallowance can be made under section 80HHC. 5. Meanwhile the assessment in this case was completed under section 143(3) of the Act on March 31, 1998, whereby the income of the assessee was assessed at Rs. .....

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..... m under section 80HHC amounting to Rs.60,60,858 has been allowed entirely by the Tribunal and as such the same should be allowed under section 143(3) of the Act. 7. The Assessing Officer did not agree with the submissions of the asses-see, as the Tribunal in its order has nowhere mentioned that the deduction claimed by the assessee under section 80HHC amounting to Rs. 60,60,858 has been allowed e .....

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..... in the revised return and as such it was the duty of the Assessing Officer to consider such a claim if he had started rectification proceedings under section 154 of the Act and he could not restrict such action to the computation of income only for the purposes of raising a demand and after the Tribunal has passed the order, the Assessing Officer could only accept the claim of the assessee under s .....

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..... does not give rise to a question of law, much less a substantial question of law, to fall within the limited purview of section 260A of the Act, which is confined to entertaining only such appeal against the order which involves a substantial question of law. 13. Accordingly, the present appeal filed by the assessee is not maintainable and the same is hereby dismissed.
Case laws, Decisions, J .....

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