The claim of assessee under section 10B was disallowed by the Assessing Officer. On appeal before the CIT (A) the assessee modified the claim from section 10B to section 10A which was allowed. Order of CIT (A) was affirmed by the Tribunal. On appeal by the revenue the court held that the acceptance of the case of the assessee under section 10A by the Commissioner (Appeals), without there being a revised return having been filed was illegal and untenable. Without a revised return being filed by the assessee the claims could not be modified. (AY. 2011-12)
PCIT v. Paragon Biomedical India (P.) Ltd. (2021) 438 ITR 227 /(2022) 484 Taxman 479 (Ker.) (HC)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Free trade zone-Modification of claim-Revised return was not filed-Commissioner (Appeals) has no power to entertain modification of claim without filing revised return. [S. 10A, 10B, 139, 246A]