- (1.) THIS is an application by the Commissioner of Income-tax (Central), Kanpur, under Section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal, Allahabad, be directed to state a case and refer the following questions said to be of law and to arise out of the common order dated July 4, 1994, passed in I. T. A. No. 1782 (All.) of 1993 for the assessment year 1989-90 for the opinion of this court : "(1) Whether in law and on the facts the Income-tax Appellate Tribunal was justified in holding that the amount received in Indian currency from the travel agents should be included for computation of Section 80HHD deductions for the assessment years 1989-90 and 1990-91 and in quashing the order of the Commissioner of Income-tax passed under Section 263 of the Income-tax Act, 1961, in the light of specific clarifications of the Central Board of Direct Taxes on this issue ? (2) Whether the Income-tax Appellate Tribunal on the facts and circumstances of the case justified in law in restoring the order of the Assessing Officer allowing deduction under Section 80HHD, interpreting that introduction of the amendment and an Explanation to Section 80HHD by the Finance (No. 2) Act, 1991, although effective from April 1, 1992, for the assessment year 1992-93 and subsequent years should be applicable to the assessment year 1989-90 also ?"
(2.) WE have heard Sri Shambhu Chopra, standing counsel for the Commissioner. No one has appeared on behalf of the respondents. Sri Shakeel Ahmad, advocate reported that he has withdrawn from the case and has informed the respondent accordingly. Having perused the Tribunal's order and having heard learned counsel for the Revenue, we are of the opinion that the following question of law does arise out of the order of the Tribunal : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the amounts received by the assessee in Indian currency from travel agents are eligible to relief under Section 80HHD of the Income-tax Act, 1961, for the assessment year 1989-90 and quashing the order passed by the Commissioner of Income-tax passed under Section 263 of the Act ?" We, accordingly, direct the Appellate Tribunal to state a case and refer the aforesaid question of law for opinion of this court.;