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2019 (1) TMI 751 - AT - Income TaxAssessment framed u/s 153A - Held that:- Assessments framed u/s 153A of the Act are without jurisdiction and the order deserves to be quashed. Addition u/s 69C - Held that:- The assessee must have incurred some expenditure but there is nothing to show that the expenditure was, in fact, incurred by the assessee. The assessee had denied having incurred the expenditure and it was on the Revenue to prove that the assessee had paid kickbacks by participating in the oil for food programme. No such evidence has been brought on record except Volkar Committee Report. The Volkar Committee was constituted by the United Nations for a special purpose. In the case of International Forest Company [1974 (12) TMI 33 - JAMMU AND KASHMIR HIGH COURT] has held that even if it is to be taken that the Income tax authorities are not bound by strict rules of evidence, report of Iyengar Commission could not be referred to and relied upon by the Appellate Tribunal unless it had not only invited the attention of the assessee to the passages which it intended to rely but had also given opportunity to the assessee to explain those passages and to adduce evidence against the truth of recitals contained therein. We hold that the Revenue grossly failed in discharging the onus u/s 69C of the Act without bringing any cogent direct material evidence on record. The additions so made cannot be sustained and accordingly directed to be deleted. - Decided against revenue Computation of claim of deduction u/s 80HHC as originally filed and claimed in its return of income - Held that:- The findings of the CIT(A) are based upon the judgment of the Hon'ble Supreme Court in the case of Sun Engineering Works [1992 (9) TMI 1 - SUPREME COURT] and Chettinad Corporation Pvt. Ltd [1993 (1) TMI 72 - SUPREME COURT] and the direction for computing the claim of deduction u/s 80HHC as per original return filed calls for no interference. - Decided against revenue
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