TMI Blog2019 (7) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 143 (3) i.e. after scrutiny of all the claim by the assessee. It is thus apparent that the declarations and claims made, received careful consideration by the A.O. In terms of Calcutta Discount Ltd. Co. Vs. I.T.O. [ 1960 (11) TMI 8 - SUPREME COURT] the job of the A.O. essentially is to consider the claims in accordance with law and not in accordance with what an assessee states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the relief to the assessee on both aspects, there was no allegation of suppression or mis-declaration by the assessee. The A.O. in the original assessment took into account all claims. The mere fact that he overlooked some provisions itself-in the absence of tangible material could have afforded opportunity of reassessment to the revenue. - Decided against revenue - D.B. Spl. Appl. Writ No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) (ia). The assessee had successfully challenged the impugned reassessment notice contending that so far as the first aspect i.e. interest allowance was concerned, the matter was debatable because the issue was carried in appeal to the ITAT which granted relief. That the Revenue preferred to challenge that order in appeal to this Court could not ipso facto be a ground for re-opening the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Woollen Mills Ltd. Vs. Income-Tax Officer, (1999) 236 CTR 34. 4. A reading of the impugned order would show that the original assessment order was framed under Section 143 (3) i.e. after scrutiny of all the claim by the assessee. It is thus apparent that the declarations and claims made, received careful consideration by the A.O.. In terms of Calcutta Discount Ltd. Co. Vs. I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a review on the existing material is impermissible. 5. Having considered the conspectus of the case, this Court is of the opinion that the learned Single Judge was justified in granting the relief to the assessee on both aspects, there was no allegation of suppression or mis-declaration by the assessee. The A.O. in the original assessment took into account all claims. The mere fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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