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2018 (12) TMI 404 - AT - Income TaxClaim of brought forward unabsorbed depreciation - Unabsorbed depreciation would be calculated at a higher figure than one accepted by the AO - stand of the assessee is that it has filed return in the past and also computation of income if those computations are perused then unabsorbed depreciation would be calculated at a higher figure than one accepted by the AO - Held that:- Our attention was drawn towards the copy of acknowledgement of filing of Income Tax return. Similarly, on acknowledgement exhibiting filing of return in AY 1999-2000 has been placed. Both these documents have not been relied upon rather they are belied by both the authorities in a concurrent finding. We have perused these acknowledgements alongwith other acknowledgements for other assessment years. We find that the diary number/receipt number showing submission of returns are not verifiable. The Revenue authorities were reluctant in putting their reliance on these documents for accepting the claim of the assessee. They have recorded a finding of fact. We do not find merit in the contention of the learned counsel for the assessee for remitting this issue to the file of the AO. These documentations have been specifically examined and assessee failed to create a dent in the finding recorded by the AO. We could appreciate the claim of the assessee if it has some new materials which required to be investigated and if investigated it can give rise to different result. During the course of hearing, we have directed the learned counsel for the assessee to show us the original copies of these acknowledgements so that we can make some decisions about the genuineness of the document. We have also desired let the Directors who have signed those returns filed their affidavits so that some new angle of inquiry could be explored but learned counsel has expressed his inability in filing the affidavits of the Directors/authorized persons who signed these returns as well as original copies of these acknowledgements. We do not see any reason to remit any issue to AO for re-analyzing those very details which have been gone through by both the authorities
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