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2017 (9) TMI 1844 - HC - Income TaxDeduction u/s 80IB - Assessee had not filed the requisite audit report in support of the claim with the return or even during the course of the assessment - HELD THAT:- When the assessee tried to produce the same before the appellate Commissioner, he refused to take it on record. The Tribunal granted such facility and allowed the claim of deduction against which the Revenue is in appeal. In case of Commissioner of Income-tax v. Gujarat Oil and Allied Industries [1992 (9) TMI 67 - GUJARAT HIGH COURT] the Division Bench of this Court in context of deduction under section 80J of the Act had observed that filing of requisite report during the course of assessment proceedings would be sufficient compliance. Later on, in case of Panasonic Energy India Co. Ltd. v. Assistant Commissioner of Income-tax [2014 (2) TMI 129 - GUJARAT HIGH COURT] the Court recognized that for sufficient reasons, the assessee may also be allowed to file such a report at the appellate stage. of course, in the said case finding that there were insufficient grounds for allowing the assessee to do so, the report was not taken into consideration when it was sought to be filed directly before the High Court for the first time - Tax Appeal is dismissed
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