TMI Blog2014 (5) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITAT allowed the claim - HELD THAT:- AO was in error in not allowing the assessee to raise the claim merely because it was not set out in the return of income or referred thereunder. This view taken by the Assessing Officer is not in consonance with the law laid down by this Court in the case of Commissioner of IncomeTax V/s. Pruthvi Brokers and Shareholders P. Ltd. [ 2012 (7) TMI 158 - BOMBAY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is referred by our order passed in the companion appeals to complete the exercise within the time stipulated therein. - Income Tax Appeal No. 2328 of 2011 - - - Dated:- 6-5-2014 - S.C. Dharmadhikari And Girish S. Kulkarni, JJ. For the Appellant : Mr. Vimal Gupta, Senior Advocate with Mr. Suresh Kumar, Ms. S. V. Bharucha and Ms. Padma Divakar. For the Respondents : Mr. P. J. Pardiwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law, the ITAT is right in deleting the addition made on account of proportionate aircraft redelivery charges of ₹ 3,21,56,726/? (b) Whether on the facts and circumstances of the case and in law, the ITAT is justified in deleting the addition made of ₹ 5,96,31,804/in respect of Heavy maintenance expenses? (c) Whether on the facts and in the circumstances of the case and in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee company failed to make the said claim through a revised return as provided in the Act? 4] Having heard the learned counsel for the parties on this point and question , we are of the opinion that the Assessing Officer was in error in not allowing the assessee to raise the claim merely because it was not set out in the return of income or referred thereunder. This view taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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