TMI Blog2012 (6) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... eceding years which disentitled her for the claim of deduction under section 80HH for the year 1992-93 or any other year. However, in view of the new case put forward by the assessee before us which was not raised before any of the lower authorities, we vacate the orders of the Tribunal and the first appellate authority and restore the reassessments with a direction to the assessee to file rectification applications within six weeks from the receipt of this judg- ment for the Assessing Officer to consider whether in the original assess- ments 1992-93 and 1993-94 and no claim was made under section 80HH and the claim made was only under section 80HHA of the Act. - 1179 and 1263 of 2009 - - - Dated:- 14-12-2010 - RAMACHANDRAN NAIR C. N., B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities held that the assessee made disclosure in the return filed and, therefore, reopening could not be made beyond four years, we feel otherwise because, there is nothing in the return filed to indicate that the assessee had claimed deduction under section 80HHA for any of the pre- ceding years. The fact is that the assessee claimed and was given relief under section 80HHA for the three preceding years which disentitled her for deduction under section 80HH for the assessment years 1992-93 and 1993-94. The claim made under section 80HH happened to be allowed in the original assessments only because the assessee suppressed the deduc- tion allowed under section 80HHA of the three preceding years. In our view, an assessee making a claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not be able to decide the same because such question raised by the assessee does not arise out of the orders of the Tribunal. However, based on the facts on record, we uphold the position canvassed by the Revenue that reassessments are not time barred by virtue of the non-disclosure of the claim allowed in favour of the assessee under section 80HHA for the three preceding years which disentitled her for the claim of deduction under section 80HH for the year 1992-93 or any other year. However, in view of the new case put forward by the assessee before us which was not raised before any of the lower authorities, we vacate the orders of the Tribunal and the first appellate authority and restore the reassessments with a direction to the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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