COMMISSIONER OF INCOME TAX Vs. BHARAT CURIO STORES

JUDGEMENT

(1.) PURSUANT to the directions of the High Court made under Section 256(2) of the Income-tax Act, 1961 (briefly, "the Act"), the Income-tax Appellate Tribunal referred the following question relating to the assessment years 1976-77 and 1977-78 for the opinion of this court :

(2.) THE Appellate Tribunal found that whereas for the assessment year 1976-77, the assessee claimed weighted deduction on the new items : (i) stationery ; (ii) postage ; and (iii) export promotion, for the assessment year 1977-78, weighted deduction under Section 35B was claimed only on one additional item, namely, salaries, before the Appellate Assistant Commissioner.

(3.) THE only question is whether the Appellate Tribunal was right in giving the aforesaid direction to the Appellate Assistant Commissioner.