TMI Blog2000 (11) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... from the order of the Tribunal: "(a) Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that the disallowance made by the assessing authority in the assessee's case under section 143(1)(a) of the Act was not proper? (b) Whether, on the facts and circumstances of the case, the Tribunal was correct in law in holding that the assessing authority was required to rectify the mistake under section 154 of the Income-tax Act, 1961?" Admit. With the consent of counsel for the parties, we proceed to answer the questions of law raised before us. The respondent-assessee (for short, "the assessee"), is a software consultant and is doing the business of exporting the software out of India. The assessee file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income-tax (Appeals) allowed the claim of the assessee in full. Aggrieved by the order of the Commissioner of Income-tax (Appeals), the Revenue filed further appeal before the Tribunal which has been dismissed by the impugned order. The Tribunal has dismissed the appeal relying upon a circular of the Central Board of Direct Taxes (for short, "the Board circular"), holding that disallowance made by the Assessing Officer for not furnishing the particular form along with the return was not in accordance with the Board circular. That the assessing authority had erred in not rectifying the order under section 154 of the Act after the assessee furnished the requisite proof/certificate in support of the claim made by her under sections 80H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the return of income as required under sections 12A(b), 33AB(2), 35E(6), 43B (first proviso)... 80-I(7), 80IA(8) and the like. But if evidence is subsequently furnished, rectification under section 154 should be carried out to the extent permitted by the Board's Circular No. 669, dated October 25, 1993 . No prima facie disallowance shall, however, be made if any evidence, required to be filed along with the return of income only in pursuance of the non-statutory guidance notes for filing in the return of income, is not so filed." By the Board circular, it has been made clear that if the audit report specified under section 80HHC(4) is not furnished with the return, then the deduction may be disallowed as a prima facie adjustment. But ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80GG as well. The assessee has claimed the same relief as would have been admissible to an assessee who was claiming deduction under section 80HHC(4) and other sections mentioned in the Board's circular. The assessee claiming deduction under sections 80HHE and 80GG of the Act would be similarly situated as an assessee claiming deduction under section 80HHC(4) of the Act or other provisions mentioned in the Board circular. The use of the words ".... and the like", in the Board circular, would include the assessees who are claiming a similar relief although the provision of the Act is not specifically mentioned in the Board circular. The assessee would be entitled to the deductions in the rectification under section 154 to the extent permitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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