1988 (8) TMI 49

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..... d to as "the Act"). While making the assessment of the assessee for the assessment year 1979-80, the Income-tax Officer disallowed the claim of the assessee for deduction of a sum of Rs. 17,853 under section 40A(2) of the Act. Aggrieved by the order passed by the Income-tax Officer, the assessee preferred an appeal before the Appellate Assistant Commissioner who allowed the appeal in that behalf .....

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..... n directing the Income-tax Officer to make fresh assessment in the light of the provisions of section 64(1)(ii) of the Act ?" The application is, therefore, allowed. The Tribunal is directed to state the case and to refer the aforesaid questions of law to this court for its opinion. In the circumstances of the case, parties shall bear their own costs of this application. - - TaxTMI - .....

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