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2022 (3) TMI 256 - HC - Income TaxRevision u/s 264 - Fresh claim in Revision Application - denial of claim of deduction u/s 80IA(4) read with Section 80A(5) - HELD THAT:- As decided in EBR ENTERPRISES & ANR. VERSUS UNION OF INDIA AND ANR. [2019 (6) TMI 484 - BOMBAY HIGH COURT] in plain terms, this Sub Section (5) of Section 80A of the Act imposes an additional condition for claim of deduction in relation to income under any of the provisions mentioned therein. Apart from the requirement of fulfillment of individual set of respective conditions for the purpose of claiming the concerned deduction, this plenary condition requires that the claim ought to have made in the return of income by the assessee and if the assessee fails to make such claim in the return of income, such deduction shall not allowed to him under the relevant provision. Admittedly, in the present case, the Petitioners had not raised any such claim in the return of income. In plain terms, the claim of the Petitioners under Section 80-IB (10) of the Act would be hit by Sub Section (5) of Section 80A of the act. We are conscious that in absence of the provision contained in Section 80A (5) of the Act, the Petitioners could have maintained the claim of deduction even before the CIT for the first time in Revision Application, though no such claim was made before the Assessing Officer, if from the facts on record, the Petitioners could sustain the said claim in law. This is very clear from the series of Judgments of various High Courts. No error of law in the impugned order passed by the Principal Commissioner of Income Tax-3, Ahmedabad.
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