- (1.) THE CIT(A), who had allowed the appeal of the assessee, and deleted the adjustment made by the AO, while sending intimation under s. 143(1)(a).
(2.) "Whether on the facts and in the circumstances of the case and in law the learned Tribunal was justified in upholding the order the learned CIT(A) deleting the adjustments made by the AO in respect of deductions under ss. 80HHD and 80 -I of the IT Act, by holding that the issue as to whether the interest income earned by the assessee was a 'business income' or 'income from other sources', was a debatable issue -
(3.) INVOLVED , we thought it proper to peruse the original IT return, filed by the assessee, for the relevant asst. yr. 1994 -95. For that purpose, the case was adjourned and ultimately it comes up today. Today, learned counsel made available, for our perusal the photocopy of the original return.;