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2009 (10) TMI 429 - CALCUTTA HIGH COURTAssessment- The assessee filed its returns for the assessment year 1989-90 along with the tax audit report under section 44AB of the Act. In the computation of income, the assessee claimed deduction of Rs. 21,12,766 under section 80G, being 50 per cent. of the donation amount of Rs.42,25,533. an intimation under section 143(1)(a) of the Act was issued by the Assessing Officer on August 6, 1990. In the said intimation, the Assessing Officer made, inter alia, the following adjustments: (i) Disallowance under section 43B as per tax audit report (ii) Donation debited to profit and loss account disallowed for want of any receipt and also for want any valid certificate for tax exemption certificate filed. Thus, the assessee was made liable for payment of additional tax over and above the normal. Commissioner (Appeals) allow the appeal of assessee. The Tribunal deleted the adjustment made with reference to section 80G. However, the Tribunal upheld the adjustment made under section 43B on the ground that it was based on the observation made by tax auditor in its report. Held that- the Tax Auditor did not specify in the tax audit report the amount inadmissible u/s 43B. Therefore, it was necessary for the Assessing officer to issue a notice under section 143(2) for the purpose of making proper assessment under section 143(3). Thus allow the appeal.
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