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2022 (7) TMI 1356 - AT - Income TaxDeduction u/s.80JJAA - adjustment of total income computed in the intimation received u/s.143(1) - assessee has not filed audit report, as required under the provisions of section 44AB of the Income Tax Act, 1961, in Form No.10DA - HELD THAT:- It is well settled principle of law by the decisions of various Courts, including decision of Raghuvir Synthetics Ltd. [2017 (4) TMI 975 - SUPREME COURT] if the issue involved is debatable, then same cannot be adjusted in intimation issued u/s.143(1) of the Income Tax Act, 1961. In this case, if you go through nature of adjustment made by the Assessing Officer towards deduction in respect of employment of new employees as per provisions of section 80JJAA of the Act, we find that the issue is highly debatable which can be resolved by deliberation, including verification of necessary documents and thus, we are of the considered view that the Assessing Officer cannot make adjustments towards deduction u/s.80JJAA of the Act, while processing return u/s.143(1) of the Income Tax Act, 1961. Therefore, we direct the Assessing Officer to delete additions made towards disallowance of deduction claimed u/s.80JJAA of the Income Tax Act, 1961. Appeal filed by the assessee is allowed.
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