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2020 (2) TMI 1034 - AT - Income TaxAssessment u/s 153A - Deduction u/s 801B(10) rejected as claimed, for the first time, in return filed in response to notice under section 153C - HELD THAT:- CIT(A) has rejected the section 80IB(10) claim of the assessee on the short ground that it was claimed, for the first time, in return filed in response to notice under section 153C, and that there was no adjudication on the merits. This claim cannot be rejected merely on the ground that the claim has been made for the first time in 153C proceedings, and that it has to be, therefore, adjudicated on merits. In view of the above discussions, and bearing in mind the fact that there is no adjudication on merits by the Learned CIT(A), we deem it fit and proper to remit the matter to the file of the Learned CIT(A) for adjudication on merits
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