2003 (4) TMI 504

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..... e has filed this appeal against the order of the CIT(A), XXXIX, Mumbai, dated 13-10-1997, on the following grounds : "1.On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in directing the Assessing Officer not to reduce Rs.6,24,354 from profits of the business while working out deduction under section 80HHC as the job receipts of Rs. 6,24,354 are not in the natur .....

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..... d preliminary objection that the grounds raised by the Revenue in the present appeals did not arise out of the impugned order of the CIT(A) and, therefore, the appeal of the Revenue is not maintainable. He has also filed a copy of assessment order for assessment year 1996-97 passed under section 143(3). The learned counsel for the assessee further placed reliance on the decision of Hon ble Bombay .....

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..... he order passed by the Assessing Officer under section 143(3) and the decision in Bangalore Clothing Co. s case ( supra ). We are of the considered opinion that no interference is called for in the impugned order. In our view, the Assessing Officer has not ascertained the nature of the receipt and passed the order under section 143(1)( a ). The decision in Bangalore Clothing Co. s case ( supra .....

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