- (1.) ON an application filed under S. 256(1) of the IT Act, 1961, the Tribunal has referred the following questions for the opinion of this Court : "1. Whether, the learned Tribunal was right in its wisdom to hold that not filing the return along with the Annex.-A in Form No. 10CCAC in new format is merely a procedural mistake/technical mistake and same can be rectified in time ? 2. Whether the mistake by not filing Annex.-A in new format in Form No. 10CCAC can be rectified under S. 154 without there being any Form No. 10CCAC in new format along with the application under S. 154 of the Act? 3. Whether even if the assessee failed to furnish Annex.-A in new format in Form No. 10CCAC, subsequently under the provisions of S. 154? 4. Whether it was incumbent on the AO or the CIT(A) to allow the rectification under S. 154 of the Act and giving relief under S. 80HHC thereon ?"
(2.) AT the outset, learned counsel for the assessee submits that identical questions have been considered by this Court in the case of ITO vs. Novelty Garments (2002) 175 CTR (Raj) 306 wherein this Court has dismissed the appeal of the Revenue. Learned counsel for the Revenue has not controverted this fact. Following our view in the case of Novelty Garments (supra) we find no substance in the appeal and the same is dismissed.;