2001 (2) TMI 64

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..... estions have been referred, the second of which is required to be answered against the assessee in the light of the decision of this court in the case of K. V. Sasidhar v. Assistant Director of Inspection (Investigation) [1996] 217 ITR 332. That question as to whether the assessee is entitled to weighted deduction under section 35B of the Income-tax Act, 1961, in respect of packing credit is answe .....

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..... out what it regarded as an erroneous approach adopted by the Income-tax Officer and concluded that the matter was required to be referred back to the Income-tax Officer for a fresh decision. That direction was a perfectly proper one in the circumstances. The modification of that subsequently was not called for, and that direction is not supported by any reasons. As to whether the Tribunal was j .....

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