1995 (11) TMI 12 - HC - Income Tax

Summary

The High Court of Andhra Pradesh dismissed the Income Tax Case. The court declined to refer two questions to the Tribunal as they did not arise from the Tribunal's order. The court found that the deduction for donation of immovable property was not considered by the Income-tax Officer and was not raised before the Tribunal, so it did not arise from the Tribunal's order. The court also noted that the Income-tax Officer's finding cannot be interpreted to mean that the assessee was not entitled to the benefit under section 35(2A) of the Act.