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2008 (2) TMI 566 - RAJASTHAN HIGH COURTAssessment - Assessee contended that while making the assessment under section 143(1) (a), it was not open to the Assessing Officer to make additions with respect to the deductions claimed by the assessee under sections 80HH and 8O-I in the return, as the question as to whether the assessee was entitled to claim the deduction or not was a debatable/controversial issue and, therefore, if at all the Assessing Officer wanted to make additions, recourse was required to be had to the procedure provided under section 143(3) and 143(2) – The authorities below have negatived this contention mainly on the ground that the controversy had already been settled by this court (Rajasthan High Court) in the case of CIT v. Loonkar Tools Pvt. Ltd. - Assessee does not have right ot claim that uniformed about judgement – judgment operative form date it is pronounced - it cannot be said that as on the date of filing of the return, the issue was at all a debatable issue, so as to disentitle the Assessing Officer to make any addition on that count, while making assessment under section 143(1) (a).
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