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2021 (8) TMI 16 - AT - Income TaxAdmission of additional ground of appeal by CIT-A in absence of revised return of income - HELD THAT:- It is settled law that the Assessing Officer is not entitled to consider the revised claim in absence of revised return of income under section 139(5) of the Act. However, these powers are not restricted to the appellate authorities as held in the case of Goetez India Ltd.[2006 (3) TMI 75 - SUPREME COURT] and the decision of Mitex Impex, [2017 (3) TMI 233 - GUJARAT HIGH COURT]. Considering the factual matrix of the case, that assessee has raised additional claim of excess claim of exemption under section 54B, which has not been examined by the lower authorities. Therefore, we admit the additional ground of appeal and remit the issue back to the Assessing Officer to examine the claim and pass the order in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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