TARUN CHATTERJEE, J.

( 1 ) THE Court: This writ application is directed against a revisional order passed by the Commissioner of Income Tax (IX) West Bengal under section 264 of the Income Tax Act 1961 (for short 'act') affirming the order passed by the Income Tax Officer refusing to cancel the disallowance made in the intimation under section 143 (1) (a) of the Act.

( 2 ) THE facts leading to moving of this writ application are stated below :- The writ petitioners No. 1 is a registered firm (hereinafter referred to as 'the firm") and the writ petitioner No. 2 is one of its partners. The firm filed its return of Income for the assessment year 1991-92 showing therein profits on export business of Rs. 3,74,960 and claiming exemption from tax of 100% of such income under section 80hhc of the Act. If is not in dispute that the return of income was accompanied by audited profit and loss account as also the auditor's report in respect of general audit of the accounts of the firm.

( 3 ) IT is also not in dispute that a special audit report known as tax audit, was also furnished as required under section 44ab. It is also not in dispute that in the return a separate computation statement

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