COMMISSIONER OF INCOME TAX Vs. SEKHARAN C

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Cochin Bench, has referred the following question for determination of this court under Section 256(2) of the Income-tax Act, 1961, namely :

(2.) THE assessee had omitted to make a claim for weighted deduction under Section 35B before the assessing authority but raised the contention when the matter was pending in appeal before the Commissioner of Income-tax (Appeals). THE Commissioner, however, refused to entertain the claim as he felt that the decision in CIT (Addl.) v. Gurjargravures P. Ltd. [1978] 111 ITR 1 (SC) stood in the way of his entertaining the plea. THE Tribunal, however, took a different view and came to the conclusion that this point is liable to be dealt with. Accordingly, it directed the Income-tax Officer to go into the question and decide whether the assessee was entitled to the relief under Section 35B. It is based on this decision of the Tribunal that the aforesaid question of law was directed to be referred in the petition under Section 256(2).

(3.) WE, therefore, answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Revenue. No costs.