- (1.)By framing the following question of law
Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding, even though the prescribed certificate in Form No. 10CCAC is not filed along with the return of income, was a pre-request for grant of relief under Section 80HHC(4) of the Income Tax Act, 1961

the revenue has come on appeal against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 01.12.2003 in ITA No. 1053/Mds/1997 in respect of assessment years 1994.95.

(2.)The material facts as culled out from the statement of facts in the memorandum of grounds of appeal are as follows:- The Assessing Officer in the intimation under Section 143(1)(a) disallowed the assessee's claim under Section 80HHC amounting to Rs. 4,56,050/- observing that no evidence was filed in respect of the same. The Assessing authority not granted the relief been filed by the assessee along with the return. The assessee filed an appeal to the Commissioner of Income Tax (Appeals), who directed the assessing officer to rectify the intimation by taking into consideration the certificate subsequently filed by the assessee. Aggrieved by that order, the revenue filed an appeal before the Income Tax Appellate Tribunal and the Tribunal by its order has upheld the decision of the Commissioner of Income Tax (Appeals). The correctness of the same is now canvassed before this Court by the revenue by formulating the above stated question of law.
(3.)We have heard the argument of the learned Counsel appearing for the department.