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2017 (9) TMI 837 - HC - Income TaxApplication for issuing notification under section 80IA( 4)(iii) rejected - documents accompanied by the representation of the petitioner not taken into account before rejection of the application - Held that:- The documents accompanied by the representation of the petitioner dated 21.4.2014 were not taken into account before rejection of the application of the petitioner. The petitioner has not been able to produce any conclusive proof of the service of the said communication dated 21.4.2014 to the authority. Nevertheless, when there is no time limit fixed either in the legislature or in the scheme for production of documents in support of the application for issuing notification, in the larger interest of justice, we would request the authority to consider such additional documents before taking a fresh final decision. Terminating the case of the petitioner without considering the additional documents sought to be relied upon, only on the ground that the petitioner failed to prove conclusively that such documents were inwarded before the authority before the final order of rejection was passed, would be just too harsh. Under the circumstances, impugned order dated 13.5.2014 is set aside. The authority shall pass fresh order after considering the additional documents accompanying the petitioner's representation dated 21.4.2014 made in response to the summons dated 16.4.2014
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