TMI Blog2002 (5) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... aim was available with the Income-tax Officer, he could have issued a notice under section 143(2), but he could not have unilaterally made this disallowance by seeking to invoke the provisions of the first proviso to section 143(1). - We have carefully perused the impugned judgment of the Tribunal. In our considered opinion, no interference is called for. Consequently, the appeal is accordingly dismissed. - - - - - Dated:- 31-5-2002 - Judge(s) : DALVEER BHANDARI., VIKRAMAJIT SEN. JUDGMENT The judgment of the court was delivered by DALVEER BHANDARI J.-The Commissioner of Income-tax has filed this appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the order passed by the Income-tax Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al the learned Commissioner of Income-tax after examining the facts in detail remanded the matter to the Assessing Officer to obtain proof of payment, examine it and allow deduction if permissible under the provision of law. The petitioner-assessee filed further appeal before the Income-tax Appellate Tribunal. The Income-tax Appellate Tribunal allowed the assessee's appeal. The Income-tax Appellate Tribunal relied on the decision of the Gauhati High Court reported in India Carbon Ltd. v. IAC of I. T. [1993] 200 ITR 759 wherein it was held that the amount as sales tax appearing on the liabilities side of the balance-sheet was neither claimed as deduction nor charged to the profit and loss account of the assessee and the same could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (a) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 156 and all the provisions of this Act shall apply accordingly ; and (ii) if any refund is due on the basis of such return, it shall be granted to the assessee: Provided that in computing the tax or interest payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Income from house property', deduction for 1/6th for repairs or for a new unit under the proviso to section 23(1) is not claimed, or claimed at a figure which is less than or is in excess of the permissible amount. (iii) While computing income under the head 'Profits and gains of business or profession', depreciation claimed at rates lower or higher than those provided for in the Income-tax Rules. (iv) While computing capital gains, deduction of Rs. 10,000 under section 48(2) is not claimed or claimed less or in excess of this amount. (v) Carried forward speculation loss set off against income from business or profession or against income under any other head. (vi) Loss under any head, other than under the head 'Profits and gains o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been followed in a number of subsequent judgments. In Khatau junkar Ltd. v. K. S. Pathania [1992] 196 ITR 55, a Division Bench of the Bombay High Court in somewhat similar circumstances held that the Income-tax Officer was not justified in unilaterally disallowing the assessee's claim without giving any hearing to the assessee. Their Lordships have placed reliance on the aforesaid judgment of the Delhi High Court. Reliance has also been placed on the judgment of the Delhi High Court in the judgment of the Calcutta High Court in Modern Fibotex India Ltd. v. Dy. CIT [1995] 212 ITR 496. In the instant case when the information was available on record and payments were made in the prescribed form but no proof was furnished by the assessee, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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