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TMI Blog2021 (4) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ect the Assessing Officer to give effect to the impugned orders passed by the Tribunal taking into consideration the earlier order passed by the Tribunal for the Assessment Year 2002-03, dated 31.01.2008 and decide the matter in accordance with law. So far as the first question of law is concerned, we are leaving it open and the same would be decided in an appropriate case. - Tax Case Appeal Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome tax Act without giving any finding that the said order did not fulfil the conditions laid down in the eh said section? (ii) Whether the Tribunal was right in law in holding that the provisions of Section .14 A are applicable to cases covered under chapter VI A as according to the Tribunal the issue of deduction under section 80 P is totally independent from the issue of disallowance of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a revision order under section 263 on the same issue. Further, the Tribunal held that the issue of deduction under section 80P is totally independent from the issue of disallowance of expenditure under section 14A and the Assessing Officer has neither made any enquiry nor applied his mind on the issue of 80P. Observing so, the Tribunal found no error in the order passed by the Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal taking into consideration the earlier order passed by the Tribunal for the Assessment Year 2002-03, dated 31.01.2008 and decide the matter in accordance with law. 6. Mr.V.S. Jayakumar, learned counsel appearing for the appellant submitted that the Assessing Officer may be directed to complete the exercise by giving effect to the impugned order passed by the Tribunal after takin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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