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2019 (1) TMI 224 - HC - Income TaxAddition of provision for the enhanced compensation - AO passed the order under Section 154 deleting wrong amount - Held that:- We find that the error, which has crept in the impugned order dated 12.7.2017, is on account of the fact that the Tribunal failed to take into consideration the specific ground raised by the assessee pertaining to the provision for the enhanced compensation of ₹ 25.66 Crores. To be noted that at the relevant time, when the appeal was filed before the Tribunal against order passed by the CIT(A) dated 28.2.2017, the appeals filed before the Tribunal in respect of the assessment years 2009-10 and 2010-11 were pending. Unfortunately, the Tribunal, while passing the impugned order, though noted the said argument of the assessee in paragraph 9.2, failed to take into consideration the said amount. Therefore, in our considered view, the assessee is right in contending that if ₹ 16.77 Crores was never claimed as a deduction, then obviously the said amount could not be treated as income by the assessee. On account of two orders passed by the Tribunal, the impugned order dated 12.7.2017 and the subsequent order dated 24.1.2018, which granted relief to the assessee by allowing the provision of ₹ 25.66 Crores, it appears that a confusion has arisen, as a result of which, the Assessing Officer, passed the order under Section 154 of the Act dated 03.4.2018, stating that the amount of ₹ 16.77 Crores was wrongly deleted instead of ₹ 3.52 Crores. Assessing Officer cannot be blamed because the confusion has arisen on account of the impugned order passed by the Tribunal dated 12.7.2017, in which, this issue relating to ₹ 16.77 Crores was, though raised by the assessee stating that this was never claimed as a deduction, not dealt with by the Tribunal. Hence, the matter has to be redone by the Assessing Officer. The matter is remanded to the Assessing Officer to give effect to the order passed by the Tribunal dated 24.1.2018 and verify as to whether the amount of ₹ 16.77 Crores was claimed as deduction and if it is found that it was not claimed as deduction, the same cannot be added to the income of the assessee. The substantial questions of law are left open.
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