COMMISSIONER OF INCOME TAX Vs. BANGALORE CLOTHING CO

JUDGEMENT

(1.) THIS appeal is filed by the Department under Section 260A of the Income -tax Act, 1961, raising the following question of law in respect of the assessment year 1992 -93.

(2.) BEFORE formulating the question, the facts may be seen. Facts ;

(3.) THIS assessment order of the Assessing Officer, dated February 14, 1994, was revised by the Commissioner under Section 263 of the Act. The order of the Commissioner is dated October 31, 1996. By the said order, the Commissioner of Income -tax directed the Assessing Officer to reconsider the claims made by the assessee under Sections 80HHC and 80 -I. In this case, we are concerned with computation of deduction under Section 80HHC