TMI Blog2008 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... - ADARSH KUMAR GOEL, MITTAL L. N. JJ Vivek Sethi for the Department. JUDGMENT The judgment of the court was delivered by Adarsh Kumar Goel J.- The Revenue has preferred this appeal under section 260A of the Income-tax Act, 1961 (in short, "the Act") against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar dated October 12, 2007, passed in I. T. A. No. 213(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quisite documents were furnished, the Assessing Officer without referring to the said documents made assessment. On appeal, the appellate authority upheld the claim of the assessee. The Tribunal has upheld the said view. 3. Learned counsel for the Revenue submits that the assessee made the claim by way of an application without filing a revised return and in such a situation, the judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discussion. The grievance of the Department stands rejected." 5. In view of the finding that the assessee was not making any fresh claim and had duly furnished the documents and submitted the Form for claim under section 80-IB, there was no requirement for filing any revised return. The judgment relied upon was not applicable. 6. Accordingly, we are unable to hold that any substantial ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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