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2018 (2) TMI 505

Head Note:
Disallowance of deduction claimed u/s. 10B - CIT-A allowing the alternate claim of deduction u/s. 10A - Held that:- CIT(A) in his impugned order has wrongly allowed the alternate claim of deduction u/s. 10A by totally ignoring the intention of the legislature to create different sections i.e. 10A and 10B, for claim of different deductions and further ignoring the fact that the conditions for claim of deduction under these two sections are distinguishable.

CIT(A)s action in allowing the aforesaid claim is without appreciating the totality of facts and merit of the case and without giving proper justification for the fulfillment of the conditions as stipulated u/s. 10A. CIT(A) has obtained the Remand Report from the AO and the AO objected to the same, but Ld. CIT(A) has ignored the objections raised by the AO, which is contrary to the provisions of law and proves that Ld. CIT(A) in a hurry manner has passed the nonspeaking and laconic order.

It is true that requirement of stating reasons for judicial orders necessarily does not mean a very detailed or lengthy order, but there should be some reasoning recorded by the lower Authority for granting relief to the assessee. We are unable to find any infirmity in the arguments advanced on behalf of the Department, that no reasons have been recorded for allowing the claim of the assessee, this legal infirmity has, in fact, prejudicially affected the case of the assessee before us. Hence, we are unable to sustain the order of the Ld. CIT(A) and for the afore-recorded reasons, we set aside the impugned order and remit back the issues in dispute to the file of the AO with the direction to decide the issues in dispute afresh - Decided in favour of revenue for statistical purposes.

 

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