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2016 (4) TMI 1227 - AT - Income TaxNon-granting of deduction u/s.80-IB - non-filing of the particular form - claim not made in ROI - Held that:- CIT(A) and Tribunal have power to consider the deduction to assessee to which it was otherwise entitled even though no claim was made by the assessee in the return. The assessee if entitled to a particular claim, which it missed in the return, may claim during appellate proceedings. The assessee should however ensure that all necessary evidence is submitted during assessment proceedings and is available in record. Being so, the claim of assessee is to be examined afresh in the light of document produced by the assessee at the time of assessment. Accordingly, we remit the entire issue to the file of ld. Assessing Officer for fresh consideration. Appeal of assessee is partly allowed for statistical purposes
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