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Section 80HHC of the Income-tax Act, 1961 - Deductions - Exporters Question as to whether assessee is entitled to claim relief under section 80HHC when besides export, assessee is also having income from domestic sales in his business is a question of law [A.Y. 1992-93] The question as to whether the assessee is entitled to claim the relief under section 80HHC when besides export, the assessee is also having income from domestic sales in his business, is a question of law. Further, the question as to whether, the provisions of section 80HHC (3) read with the definition of 'turnover' entitled the Assessing Officer to make any prima facieadjustment under section 143(1)(a) in relation to deductions falling under section 80HHC, is also a question of law. R.L. Jain and Ku. V. Mandlik for the Applicant. Nazir Singh for the Respondent. JUDGMENT A.M. Sapre, J.- This is an application made by the Revenue (Commissioner of Income-tax) under section 256(2) of the Income-tax Act, 1961, consequent upon the dismissal of his application made under section 256(1) of the Act in R.A No. 165/Ind/98 by order dated November 30, 1998, which in turn arise out of an order dated July 27, 1998, in I.T.A. No.646/Ind/94. Heard Shri R.L. Jain, learned senior counsel with Ku. V. Mandlik, learned counsel for the Revenue and Shri Nazir Singh learned counsel for the assessee. Having heard learned counsel for the parties and having perused the record of the case, we are inclined to allow this application. The question involved in this case relates to the assessment year 1992-93. It pertains to the interpretation of section 80HHC(3), read with the powers of the Assessing Officer under section 143(1)(a) and section 154 of the Act while claiming certain deductions. Mere perusal of the impugned orders passed by the Assessing Officer, the Commissioner of Income-tax (Appeals) and the Tribunal would indicate that the question of law which is equally referable does arise out of…

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