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2012 (6) TMI 470 - KERALA HIGH COURTDeduction u/s 80HH - reassessment - prohibition contained in section 80HH(9A) - earlier deduction claimed u/s 80HHA - new ground before High Court - held that:- When an entirely new issue is put forward by the assessee in an appeal under section 260A, we will not be able to decide the same because such question raised by the assessee does not arise out of the orders of the Tribunal. However, based on the facts on record, we uphold the position canvassed by the Revenue that reassessments are not time barred by virtue of the non-disclosure of the claim allowed in favour of the assessee under section 80HHA for the three preceding years which disentitled her for the claim of deduction under section 80HH for the year 1992-93 or any other year. However, in view of the new case put forward by the assessee before us which was not raised before any of the lower authorities, we vacate the orders of the Tribunal and the first appellate authority and restore the reassessments with a direction to the assessee to file rectification applications within six weeks from the receipt of this judg- ment for the Assessing Officer to consider whether in the original assess- ments 1992-93 and 1993-94 and no claim was made under section 80HH and the claim made was only under section 80HHA of the Act.
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