A.SATYANARAYANA, VIMAL GANDHI
Income-tax Officer – Appellant
Versus
Steward Dholakia (P. ) Ltd. – Respondent
Advocates Appeared:
K.L. Bhowmick,R.N. Bajoria
ORDER
Vimal Gandhi, J.M. - These three appeals by the Revenue of assessment years 1978-79, 1979-80 and 1980-81 are directed against common consolidated order of Commissioner (Appeals) dated 19th December 1986 cancelling rectification orders passed by ITO under section 154 of the Income-tax Act, 1961 (the Act).
2. Original assessment for the assessment year 1978-79 made by the ITO on 20th November 1980 was set aside by Commissioner (Appeals) vide his order dated 23rd September 1981 with direction to make fresh assessment. This set aside assessment for the assessment year 1978-79 was taken and completed along with assessments for the two subsequent assessment years i.e. assessment years 1979-80 and 1980-81. The ITO, in all the three years, allowed certain reliefs under section 35B of the Act as per orders dated 14th May 1982. Thereafter, on 22nd April, 1985, the successor ITO was of the opinion that relief allowed to the assessee in respect of expenditure on "blending of tea", "packages for export of goods" as also "bank interest" did not fall under clause (viii) of section 35B (1)(b) of the Act, as these expenditures were incurred in India and, therefore, relief under section 35B was
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