2002 (2) TMI 65

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..... ead as under: "Whether the learned Income-tax Appellate Tribunal was right in its wisdom to hold that the filing of a certificate in Form No. 10CCAC in old format is a rectifiable mistake and on this account the benefit otherwise allow able to the assessee cannot be denied? Whether the filing of a certificate in Form No. 10CCAC along with the return of income for claiming deduction under secti .....

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..... is a defect, which can be corrected by filing the auditor's report in the revised format during the course of assessment proceedings. The admitted fact is that the assessment has been completed in the case in hand on March 26, 1998, and the assessee had filed the auditor's report along with the new format of Form No. 10CCAC on August 29, 1996, i.e., before completion of the assessment order. W .....

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