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2010 (9) TMI 85 - HC - Income TaxDisallowance - Assessing Officer also disallowed the claim on the ground that since the accounts of the company had been finalized and adopted by the Board of Directors and the shareholders, they could not be interfered with by the appellant after a lapse of three years - Assessee in default - Penalty u/s 271(c) - Tribunal, thus can give a finding that the deduction/income does not belong to the relevant assessment year/years, but though it may incidentally find that the deduction/income relates to another assessment year, it cannot give a finding that the deduction/income belongs to another specified year. There is, however, an exception to the general rule that the jurisdiction of the Tribunal is confined to the subject matter of the appeal. The exception is where an additional ground has been raised with the leave of the Tribunal. In that case, the subject matter of the appeal constitutes the original grounds of appeal and such additional ground/grounds as may be raised with leave of the Tribunal. The Tribunal rightly did not accede to the prayer of the appellant for a direction to be issued that the amounts should be allowed as a deduction in the assessment year 1999-2000 - Tribunal incidentally remarked that the argument of the appellant that it had made payment by way of incentive to its expatriate employees, though was not available to it in the assessment years under consideration of the Tribunal, may be available to it in the year of payment, that is, the assessment year 1999-2000 - Appeal is dismissed
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