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2012 (7) TMI 948 - AT - Income TaxClaiming of deduction by way of letter to the AO - Held that:- We find that in the case of Gotze (India) Ltd. (2006 (3) TMI 75 - SUPREME Court) made it clear that the decision was restricted to powers of the assessing authority to entertain a claim for deduction otherwise than by a revised return and did not impinge on the power of the Appellate Tribunal u/s 254 of the Act. Hence, exercising our power, we restore this matter back to the file of the AO with a direction to consider the claim of the assessee on merits after giving effective opportunity of hearing to the assessee. The assessee is also hereby directed to co-operate with the AO by producing details sought for in deciding the issue.
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