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2022 (3) TMI 215 - ITAT DELHIDeduction u/s 43B denied - Non entertaining revised claim made by the assessee - revised claim of the assessee qua deduction claimed under Section 43B has been rejected by learned first appellate authority simply due to lack of supporting evidences - HELD THAT:- As it is fairly well settled, though, before the Assessing Officer, the Assessee can make a revised claim only through a revised return of income filed under Section 139(5) however, there is no such restriction before the appellate authority. Therefore, the revised claim made by the assessee can be entertained by the appellate authority, subject to, factual verification. In the facts of the present appeal, revised claim of the assessee qua deduction claimed under Section 43B of the Act has been rejected by learned first appellate authority simply due to lack of supporting evidences. Without entering into the controversy, whether the assessee has filed the supporting evidences qua its revised claim of deduction under Section 43B of the Act, we are inclined to restore this issue to the file of the Assessing Officer for examining the claim of deduction made by the assessee under Section 43B of the Act in the revised computation of income based on the evidences available on record. Thus liberty is granted to the assessee to furnish any other evidence before the Assessing Officer in support of its revised claim of deduction under Section 43B of the Act. It is made clear, the Assessing Officer has to decide the revised claim of the assessee strictly in accordance with the evidences filed by the assessee. Assessee appeal is allowed for statistical purposes.
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