TMI Blog2012 (7) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... ments on behalf of the revenue is identical to the ground raised where the ld. Counsel for the assessee contended that the impugned addition is the off-shoot of e-filing of return and nothing wrong has been claimed. 3. We have considered the rival submissions and perused the material available on record. In view of the assertion made by the learned respective counsel, we are reproducing hereunder the findings recorded by the learned CIT(A) which has not been controveted by the Revenue :- 1.1 I have carefully considered the submissions made on behalf of the appellant with reference to the facts obtaining from the record. In the return of income (ITR 6) under Item 8/Part B/TI, the appellant had clearly mentioned the amount of brought f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be done only after issue of notice to the appellant, since the nonspeaking unilateral denial of the impugned claim was clearly outside the ambit of prima facie adjustments envisaged in section 143(1)(a) of the Act and that the A.O. did not have sufficient material to hold that the impugned claim was prima facie inadmissible. Under the provisions of section 143(1)(a) of the Act, the A.O. was not entitled to allow or disallow the claim but could only make adjustment on a prima facie scrutiny of the return and the accompanying documents filed by the appellant. As already stated, since the impugned non-speaking unilateral denial of the appellant s claim, was without issue of notice to the appellant, in my considered view, the A.O. travell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no power to go beyond or behind the return, accounts or documents, either in allowing or in disallowing any such deduction, allowance or relief. 1.3 In view of the above analysis, in my considered view, the A.O. could not have made the impugned prima facie adjustment canvassed by the appellant within the limited scope of his powers u/s 143(1)(a) of the Act. From the return and its accompanying documents, the impugned claim of the appellant was correct and hence was not prima facie disallowable. The A.O. is accordingly directed to allow the impugned claim of the appellant by deleting the aforementioned unlawful prima facie adjustment and consequently to accept the income return at nil. If the assertion made by the learned respective c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
