1999 (5) TMI 9

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..... , 1961 (for short, the "Act"), by the Commissioner of Income-tax, Patiala. These petitions, relating to the same assessee for two assessment years, viz., 1984-85 and 1985-86, seek a direction to the Income-tax Appellate Tribunal, Chandigarh (for short, the "Tribunal"), to refer the following question of law to this court for opinion: "Whether, on the facts and in the circumstances of the case, t .....

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..... Assessing Officer in both the years. The assessee went in appeal before the Commissioner of Income-tax (Appeals) who, while dealing with the appeal for the assessment year 1984-85, deleted the disallowance made under section 43B and directed the Assessing Officer to recompute the allowance under section 80HH as a result of the relief granted to the assessee under section 43B. In the appeal for th .....

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..... were allowed by the Assessing Officer while finalising the assessments originally. The assessee had gone in appeal against certain other additions and disallowances. There was no grievance against the allowances made under sections 80G and 80HH. The appellate orders did not withdraw the allowances already made by the Assessing Officer under sections 80G and 80HH. The Assessing Officer, therefore, .....

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