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2014 (11) TMI 762 - AT - Income TaxRejection of deduction u/s 80IC(2) – Failure to obtain NOC from the pollution Control Board - Whether the AO can disallow the claim for deduction u/s 80IC for the asstt. Year 2009-10 and 2010-11 when the claim has not been disallowed or withdrawn in the first two years – Held that:- The assesese had claimed deduction u/s 80IC for the first time during the year AY 2007-08 - The return was processed u/s 143(1) and the deduction has not been disallowed or withdrawn till date – the assesee has been claiming deduction u/s 80IC of the Act for the earlier years and that the AO has allowed the same in the first year u/s 143(3) and as it is well settled that if the conditions for allowability of a deduction is examined by the AO in the initial year of claim then, in the subsequent year, this aspect cannot be reviewed by the AO and a contrary view taken - The particulars of the assessments where the claim has been made and allowed in the earlier years - The assessments of the earlier years or the later years are not disturbed and the assessee was allowed the claims u/s 80IC. In Commissioner of Income Tax and others Versus M/s Delhi Press Patra Prakashan Ltd. And others [2013 (6) TMI 70 - DELHI HIGH COURT] it has been held that the requisite conditions to be fulfilled for allowability of deduction u/s 80 I ought to be satisfied, not only in the first or the initial year, but in all the assessment years in which the deduction u/s 80I is claimed by the assessee - The AO has examined the condition of allowability of the claim u/s 80IC in the initial assessment year of the claims i.e. A.Y. 2005-06 itself in an order passed u/s 143(3) of the Act - This was followed in the subsequent A.Y. These assessments are not disturbed till date - There is no change in the facts and circumstances of the case - Only a fresh view, contrary to the earlier view is taken during the AY on the same set of facts and exemption is denied – Decided against revenue.
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