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2019 (1) TMI 201 - AT - Income TaxMAT - Computation of Book profit under section 115JB - claims made during the course of assessment proceedings Other than by filing revised return of income to be allowed - Held that:- Whether the claim made during assessment proceedings can be considered by AO when no such claim was made in return of income, is covered by the decision of the co-ordinate bench of Delhi in the case of The Kangra Cooperative Bank Ltd. vs. JCIT in [2015 (11) TMI 270 - ITAT DELHI] in favour of assessee - we remit this issue back to the file of the ld.CIT(A) to adjudicate the claim in accordance with law after affording due opportunity of being heard to the assessee.
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