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2013 (11) TMI 1250 - HC - Income TaxWhether a new claim can be made in the reassessment proceedings – The assessee has claimed deduction u/s 80I in the original as well as revised return – He has never claimed deduction u/s 80J either in the original return or in the appellate stage - Held that:- Following Commissioner of Income Tax Vs. Sun Engineering Works P. Ltd. [1992 (9) TMI 1 - SUPREME Court] - Where reassessment is made under Section 147 and issuance of notice under Section 148, the Income Tax Officer's jurisdiction is confined to only such income which has escaped tax or has been under assessed and does not extend to revising, reopening or reconsidering the whole assessment and the assessee cannot be permitted to agitate questions which have been decided in original assessment proceedings. The reassessment has to be made only with regard to the subject matter of proceedings under Section 147 - A matter not agitated in the concluded original assessment proceedings also cannot be permitted to be agitated in the reassessment proceedings - The assessee had not claimed deductions under Section 80J of the Income Tax Act in the original assessment and the reassessment proceedings were regarding wrongful deductions under Section 80I - In the reassessment proceedings the assessee was not entitled to claim deductions under Section 80J - The assessee had not claimed the deductions under Section 80J either in the original stage or in the appellate stage – Decided against assessee.
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