Guwahati Court September 1979 Judgments

Commissioner of Income-tax, North Eastern Region Vs. Saharia Krishivan ...

Court: Guwahati

Lahiri, J. 1. This is an application under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as ' the Act '), requiring the Appellate Tribunal to state the case and to refer the question of law arising out of the order. 2. The question of law posed reads : ' Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the provisions of Rule 19A(3) cannot be applied in computing the deduction allowable u/s. 80J of the I.T. Act, 1961, and whether the Tribunal is justified in directing the ITO to recompute the deduction without reference to Rule 19A(3) of the Income-tax Rules, 1962 ' 3. We have heard the learned standing counsel for the revenue. None appears on behalf of the assessee in spite of due service of notice under registered A/D. We have perused the order dated November 10, 1978, passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, turning down the prayer of the revenue to refer the aforesaid question to this...