2009 (12) TMI 717

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..... ppeals were heard together and for the sake of convenience are decided by this common order. The Revenue has taken identical grounds in both the appeals relating to deduction under section 80HHC in respect of Duty Entitlement Pass Book. The Assessing Officer disallowed the claim of the assessee under the third proviso to section 80HHC(3) as the requisite conditions were not satisfied. On appea .....

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..... he conditions of the third proviso to section 80HHC(3). Since the learned Commissioner of Income-tax (Appeals) has not discussed the issue, it has been pleaded that the matter should be restored to the file of the learned Commissioner of Income-tax (Appeals). None attended on behalf of the assessee, when the case was called up for hearing. Keeping in view the issue involved, the appeals filed by .....

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..... s. The assessee in order to claim the benefit of the third proviso, has to fulfil the conditions laid down therein. The benefit of the third proviso will be available only if the assessee has necessary and sufficient evidence to prove that (a) he had an option to choose either the duty draw back or the Duty Entitlement Pass Book Scheme, being the duty remission scheme; and (b) the rate of draw bac .....

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