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[2007] 164 Taxman 59 (Punjab & Haryana)/[2009] 311 ITR 205 (Punjab & Haryana) [2007] 164 TAXMAN 59 (PUNJ. & HAR.) HIGH COURT OF PUNJAB AND HARYANA Commissioner of Income-tax, Jalandhar* v. Manohar Lal Bhardwaj M.M. KUMAR AND AJAY KUMAR MITTAL, JJ. IT REFERENCE NO. 270 OF 1995 JULY 9, 2007 Section 44AB, read with section 80HHC, of the Income-tax Act, 1961 - Compulsory tax audit - Assessment year 1991-92 - Whether where audit report required to be filed under section 44AB had not been filed along with return, Assessing Officer had discretion to entertain it later for purpose of granting benefit under section 80HHC - Held, yes CASES REFERRED TO CIT v. Punjab Financial Corpn. [2002] 254 ITR 6/ 121 Taxman 656 (Punj. & Har.) (FB) [Para 4] and CIT v. Print Systems & Products [2006] 285 ITR 260 (Mad.) [Para 4]. Sanjay Bansal for the Applicant. ORDER M.M. Kumar, J. - At the instance of the revenue, the order dated 31-3-1993 passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No. 1281/Asr./1992 in respect of the assessment year 1991-92 has been challenged by way of present reference. On the claim made by the revenue on the application filed under section 256(1) of the Income-tax Act, 1961 (for brevity 'the Act'), the following question of law has been referred for the opinion of this Court : "Whether on the facts and in the circumstances of the case, the Tribunal has been right in law in holding that the assessee was entitled to benefits of deduction under section 80HHC of the Income-tax Act, 1961?" 2. The facts as revealed by the statement of the case are that the assessee is an individual and exporter for the last so many years. He got his accounts audited on 16-10-1991 and obtained a report under section 44AB of the Act in the prescribed form from his Chartered Accountant. He filed his return on 17-12-1991. However, the audit report under section 44AB of the Act could not be attached with the return. On that aspect, the Tribunal has, however, taken the following view : "The Assessing Officer issued intimation under section 143(1)(a ) on 31-12-1991. The assessee filed section 80HHC Tax Audit Report with the Assessing Officer…

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