The Assessing Officer disallowed the deduction claimed by the assessee under section\u00a080IA\u00a0of the\u00a0Income-tax Act, 1961\u00a0 on the ground that such deduction was not claimed in the original return but was claimed in the revised return. This was upheld by the Commissioner (Appeals). The Tribunal remanded\u00a0 the matter for verification.\u00a0 On appeal the Court held that the Tribunal without examining whether such an amendment could apply to the assessee\u2019s case had directed to the Assessing Officer to verify such a matter. Such an issue was never raised by the Department at any earlier point of time. In any event such point could not have been put against the assessee when it was never the case of the Department before the Tribunal. The order of the Tribunal was not valid. Appeal of the assessee is allowed. (AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Audit report-Not filed along with the return-Amendment with effect from 1-4-2020-Not raised before the Tribunal-Cannot be raised first time before High Court.[S. 44AB, 80IA(4)(v), 80IA(7) 80AC, 260A, Form No 10CCB] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39952","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aoo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39952"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39952\/revisions"}],"predecessor-version":[{"id":39953,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39952\/revisions\/39953"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}