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TMI Blog1985 (12) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... n 256(t) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in directing the allowance of deduction under section 80J of the Income-tax Act, 1961, to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have allowed deduction under section 80J of the Act. This contention was upheld by the Commissioner of Income-tax (Appeals). Aggrieved by that decision, the Department preferred an appeal before the Tribunal. The Tribunal, relying on the decision of the Andhra Pradesh High Court in CIT v. Gangappa Cables Ltd. [1979] 116 ITR 778, held that in a case where there was material on record on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the finding of the Tribunal that there was material on record to justify allowance of the claim under section 80J of the Act, the Tribunal had jurisdiction to uphold the order of the Commissioner of Income-tax (Appeals) allowing the claim of the assessee under section 80J of the Act. In CIT v. Gangappa Cables Ltd. [1979] 116 ITR 778, the Andhra Pradesh High Court has held that if there w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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