INCOME TAX OFFICER Vs. NOVELTY GARMENTS

JUDGEMENT

(1.) IN appeal under Section 260A learned counsel for the Department submits that there are two substantial questions of law, which do arise out of the order of the Tribunal, which read as under :

(2.) AT the outset, learned counsel for the assessee brought to our notice that if the returns are filed along with the old format for the purpose of deduction under Section 80HHC, but if during the course of assessment, the assessee rectified the mistake and he filed the new format in Form No. 10CCAC, the benefit of deduction under Section 80HHC cannot be denied on the ground that the assessee has filed the auditor's report with the old format of Form No. 10CCAC.