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2021 (6) TMI 129 - AT - Income TaxAdditional claim made during the appeal proceedings - Deduction u/s 54F denied on the ground that the claim was not made originally - HELD THAT:- We find that the assessee claim of deduction u/s 54F has been rejected without due examination. It is settled law that no tax can be collected or imposed except under the mandate of law. Accordingly, the rejection of claim without examination is not permissible in law. Hon’ble Supreme Court in the case of Goetze (India) Ltd.[2006 (3) TMI 75 - SUPREME COURT] has reiterated the power of ITAT to consider a claim which was made otherwise then by revised return. Hence, in the interest of justice, we remit the issue to the file of the AO. AO shall examine the assessees claim and duly decide the same. Appeal by the assessee is allowed for statistical purpose.
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