2002 (8) TMI 44

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..... -tax Act, 1961, to revise the assessment for the year 1980-81. - We have perused the appellate order which was produced before us and even a cursory glance at the same suggests that the issues regarding the allow able deduction under sections 35B, 80J and 80HH have been thoroughly checked by the Commissioner of Income-tax (Appeals) and the findings have been given thereupon. It is clear from the e .....

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..... s completed by the Income-tax Officer. It seems, against that assessment order there was an appeal filed before the Commissioner of Income-tax (Appeals) on the question of admissible deduction under sections 35B, 80J and 80HH of the Income-tax Act, There is no dispute that the Commissioner of Income-tax (Appeals) considered all the questions and disposed of the appeal by his order dated August 4, .....

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..... he Revenue on the question mentioned above. We have perused the appellate order which was produced before us and even a cursory glance at the same suggests that the issues regarding the allow able deduction under sections 35B, 80J and 80HH have been thoroughly checked by the Commissioner of Income-tax (Appeals) and the findings have been given thereupon. It is clear from the express language of .....

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