COMMISSIONER OF INCOME TAX Vs. DUTTOM ENTERPRISES

JUDGEMENT

(1.) THE Income -tax Appellate Tribunal (Chandigarh Bench) (for short, 'the Tribunal') has referred the following question of law for the opinion of this Court :

(2.) THE assessee is a registered firm. It is engaged in wholesale business of wine. For the asst. yr. 1973 -74, the assessee filed return declaring an income of Rs. 1,36,820. It claimed deductions of Rs. 33,948 on account of charity. The AO completed assessment under s. 143(3) of the IT Act, 1961 (for short, 'the Act'), at an income of Rs. 1,76,080. While doing so, the AO treated the entire amount on account of charity as revenue receipt and added the same to the total income of the assessee. He, however, allowed deductions u/s. 80G of the Act. The AAC, Rohtak Range, Rohtak, confirmed the order of the AO but in the further appeal, the Tribunal granted relief to the assessee by making the following observations :

(3.) WE have heard Shri Rajesh Bindal, learned counsel for the Revenue, and perused the record.