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2019 (4) TMI 1370 - AT - Income TaxBook profit computation u/s 115JB - A.O. has rejected the revise computation of book profit as the assessee had not claimed the same while filing the original return - CIT(A) also not considering - ITAT powers to admit the grounds otherwise than by filing the original return - HELD THAT:- We find that the revised computation of the assessee has been rejected by the A.O. solely on the ground that the assessee has not filed the same in the original return of income. This aspect has been confirmed by the CIT(A). We note that in the case of Goetze (India) Ltd. v. CIT [2006 (3) TMI 75 - SUPREME COURT] has expounded that the ITAT has powers to admit the grounds otherwise than by filing the original return. In the present case, in our considered opinion, the revised computation submitted by the assessee does not deserve to be rejected solely on the ground of not filing it along with the original return. Accordingly, in the interest of justice, we remit this issue to the file of the A.O.
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