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2022 (10) TMI 372 - AT - Income TaxDeduction u/s 80C - Whether the unclaimed deduction can be claim before the assessing authority without filing the revised return and whether the power of the appellate authority can allow the claim of deduction which was not claimed in the return of income. We adjudicate the second issue? - HELD THAT:- Appellate authority has coterminous power to accept the deduction which was not claimed in ITR. So, the entire claim under section 80C is eligible claim of deduction. During the hearing the assessee had submitted all relevant documents which are also considered by the appellate authority. We accept the claim of assessee related to deduction u/s 80C. We set aside the order of the ld. CIT(A) with a direction to allow the deduction, claimed by the assessee. Appeal of assessee allowed.
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