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2015 (9) TMI 1183 - AT - Income TaxDisallowance of claim of deduction u/s 80IB - Held that:- Central Sales-tax assessment order is a quasi judicial order which cannot be ignored and in case we believe the story of Revenue authorities it will amount to disbelieve the Central Sales-tax Act which is not permissible because the order of is of a quasi judicial body. It should not be contradicted by other quasi judicial body under the Income-tax Act. In the facts and circumstances the Assessing Officer summoned the purchaser of good and the purchaser confirmed the purchase of goods. In response to the compliance placed at page 96 of the Paper Book the Assessing Officer was not justified in keeping silent on the issue. It is not justified for Revenue authorities to keep silence on third party evidence on which the assessee has no control like confirmation of purchases in reply to summons, machinery purchase bills, wage sheet. Even evidences like direct orders/certificates issued by government authorities in their statutory capacities after due verification in the form of SSI Registration Certificate, Exemption Certificate from VAT department, Test report from electricity department, Order of assessment under Central Sales-tax Act. The Assessing Officer was not justified to disbelieve the same on the basis of surmises and conjectures. In view of the above factual and legal discussion the assessee is held to be eligible for deduction under section 80IB. Assessing Officer is directed accordingly. - Decided in favour of assessee. Addition on differences in balances of sundry creditors - Held that:- It is undisputed that the document was filed by the assessee as claimed and as evident from the details. This certificate was placed before the authorities below and in such situation it is not proper on the part of both the authorities below to negate the claim of assessee. In the interest of justice, we think it just and proper to restore the matter to the file of Assessing Officer with direction to adjudicate the issue afresh, after providing reasonable opportunity to the assessee of being heard. Since we restore this issue on technical ground, we refrain from commenting on merit on the issue. - Decided in favour of assessee for statistical purposes. Disallowance of rent expenses and freight expenses - non-deduction of TDS u/s 40(a)(ia) and consequent claim of 80IB of same was also disallowed - Held that:- In the interest of justice the Assessing Officer is directed to allow the deduction under section 80IB to the extent of disallowances of rent and freight charges under the provisions of sec.40(a)(ia) discussed above
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