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2014 (1) TMI 1329 - AT - Income TaxDeduction u/s 80IA of the Act Entitlement for deduction for deduction u/s 80IA of the Act Held that:- The decision in Goetze (India) Limited Versus Commissioner of Income-Tax [2006 (3) TMI 75 - SUPREME Court] followed - no fresh claim can be made before the AO in the form of revised return - he is not competent to adjudicate the issue of deduction of FBT - Though the counsel appearing on behalf of the assessee relied upon the decision of the ITAT (Third Member) Delhi, the learned D.R. could not place before us any decision where a contrary view was taken - the powers of the learned CIT(A) are independent and the CIT(A) can take into consideration any claim made before him for the first time - the CIT(A) committed an error in law in not adjudicating the issue on merits the order of the CIT(A) set aside Decided in favour of Assessee.
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