9911796707
TMI Blog1983 (5) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... n ITA No. 429 of 1980 be referred to the Hon'ble High Court of Punjab and Haryana at Chandigarh for its opinion: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in allowing the assessee's claim under section 80J even where the assessee failed to comply with the mandatory provisions of section 80J (6A) of the Income-tax Act, 1967?". 2. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought in the reference application and it should be referred to the Hon'ble High Court. 3. After giving careful consideration to the rival submissions, we find the question by the CIT as required to be referred, not arising out of the order of the Tribunal. The Tribunal in its order dt. 22nd February, 1983 has clearly held that the provisions of s. 80J (6A) are only directory in nature as m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. Taking into consideration the directory nature of the provisions s. 80J(6A) of the Act and the procedural character of s. 139(9), the Tribunal only required the authorities below to entertain the claim of the assessee as the facts were on record, the claim had been made and it could be decided on merits. We, therefore, reject the reference application. 5. Reference application dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
