Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 102 - AT - Income TaxRectification petition u/s 154 seeking that the MAT credit was allowed after levying of surcharge and education cess -amount of MAT credits including surcharge and education cess were rejected by the ld. CIT(A) on the ground that while processing the return of income u/s 143(1) only those claims can be allowed, which are within the scope of section 143(1), the claim not made in the return of income, cannot be allowed - HELD THAT:- When the matter was called on, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. However, there was a petition seeking adjournment of hearing on the ground that the Counsel was busy. The assessee also filed a written submission. We had carefully gone through the order passed by the ld. CIT(A), which is a well speaking and reasoned order, we find that the order of the ld. CIT(A) is in consonance with the settled position of law and does not require any interference. Accordingly, the grounds of appeal filed by the assessee stand dismissed.
|