1997 (10) TMI 46

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..... tax Appellate Tribunal referred the following question relating to the assessment years 1976-77 and 1977-78 for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the Appellate Assistant Commissioner to entertain the claim of the assessee for weighted deduction on additional items on which the claim was not made in the .....

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..... for weighted deduction afresh. The only question is whether the Appellate Tribunal was right in giving the aforesaid direction to the Appellate Assistant Commissioner. Sri Bharat Ji Agarwal, learned standing counsel, submits before us that the assessee failed to raise any claim in regard to the additional items before the Income-tax Officer for both the assessment years and also no material i .....

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..... on under section 35B. In Madhu Jayanti P. Ltd. v. CIT [19851 154 ITR 277 (Cal), the facts, in brief, were that before the Assessing Officer, weighted deduction was claimed only in respect of four items. In appeal before the Appellate Assistant Commissioner, the assessee sought weighted deduction under section 35B on six additional items and in that factual background, the Calcutta High Court too .....

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