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2012 (6) TMI 856 - KERALA HIGH COURT

2012 (6) TMI 856 - KERALA HIGH COURT - TMI - W.A. No.726 of 2007, W.P(C).No.33616 of 2006, W.P(C).No.6881 of 2008, W.P(C).No.8926 of 2008, W.P(C).No.9347 of 2008, W.P(C).No.13820 of 2008, - Dated:- 8-6-2012 - MR.JUSTICE C.N.RAMACHANDRAN NAIR & MR.JUSTICE C.K.ABDUL REHIM FOR THE APPELLANT : BY ADV. SRI.S.MUHAMMED HANEEFF FOR THE RESPONDENT : ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES), ADV. SRI.JOSE JOSEPH, SC FOR IT J U D G M E N T Ramachandran Nair, J The question raised in the writ appeal a .....

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h the assessees had no choice. In the returns filed, assssees claimed sec.89 (1) -benefit that spreading over of arrears to back years. However, in that process assessees claimed deduction of the entire amount deposited in PF account as deduction. The assessing Officer treated the claim as inadmissible and issued proceedings under section 143(1)(a) of the Act disallowing the claim. This was challenged in appeal. The CIT (appeals) held that deduction cannot be made by way of prima facie adjustmen .....

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