INCOME TAX OFFICER Vs. MANDIRA D VAKHARIA

JUDGEMENT

(1.) AGGRIEVED against the order passed by the Income-tax Appellate Tribunal, Bangalore (for short "the Tribunal"), in I. T. A. No. 173/Bang. of 1993, dated September 23, 1999, relating to the assessment year 1992-93, the Revenue has come up in appeal under Section 260A of the Income-tax Act, 1961 (for short, "the Act"). According to the Revenue, the following substantial questions of law arise from the order of the Tribunal :

(2.) ADMIT.

(3.) THE assessee, being aggrieved by the order of the assessing authority, filed an appeal before the Commissioner of Income-tax (Appeals), which was accepted and held that non-filing of the proof or certificate from the chartered accountant with the original return was not fatal to the claim made by the assessee. That the proof could be furnished later on with the rectification application. THE assessing authority should have taken into consideration the proof furnished by the assessee with the rectification application while considering the claim of the assessee for deduction under Sections 80HHE and 80GG of the Act. THE Commissioner of Income-tax (Appeals) allowed the claim of the assessee in full.