2004 (11) TMI 33

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..... pertains to exemption on export profits claimed under section 80HHC of the Income-tax Act, 1961. The appellant exported marine products through export houses and claimed exemption under section 80HHC of the Income-tax Act. Exemption was disallowed for the year 1990-91 in the course of processing the return under section 143(1)(a) of the Act. It is contended that the assessment involving disallowa .....

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..... ot filed along with the return, it was filed before completion of assessment. The appellant has also relied on decision of this court in CIT v. G. Krishnan Nair [2003] 259 ITR 727, wherein this court held that audit report in Form No. 10CCAB can be filed before completion of the assessment even if not filed along with the return We do not find the decision relied on by the appellant applies to the .....

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