TMI Blog2022 (5) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... n is to be filed on or before the due date specified under Section 139(1) of the Act. There is further no issue that both these statutory provisions incorporate the clinching expression shall only. Meaning thereby that filing of a return on or before the date specified under Section 139(1) raising the impugned deduction claim very much forms a mandatory condition for the purpose of claiming Section 80IB(10 ) deduction. We thus adopt stricter interpretation in light of the Commissioner of Customs vs. Dilip Kumar [ 2018 (7) TMI 1826 - SUPREME COURT] to affirm the learned lower authorities action disallowing the assessee s Section 80IB(10) deduction in principle. Hon ble jurisdictional high court s recent decision in EBR Enterprises vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us in the additional grounds. We accordingly reject assessee s instant additional ground as well as evidence since not relevant to the issue of assessment of its alleged business income sought to be claimed as eligible for Section 80IB(10) deduction. The assessee fails in all of his latter arguments as well - ITA No. 2245/PUN/2017 - - - Dated:- 6-5-2022 - Shri S.S. Godara, Judicial Member And Dr. Dipak P. Ripote, Accountant Member For the Appellant : Shri Hari Krishan For the Respondent : Shri S.P. Walimbe ORDER PER S.S. GODARA, JM This assessee s appeal for AY 2012-13is against the CIT(A)-3, Pune s order dated 28.07.2017 passed in case No. CIT (A), Pune-3/10424/2015-16involving proceedings under Section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received the said land under the will and testament dated 27-08-1966 of his grandfather Sh. Amrutrao Sambhaji Jadhavrao. Somewhere in 18th Century, Subeder Pilajirao was awarded a large piece of land in village Wagholi as INAM by Sambhaji Maharaj. He copy of extract of the Alienation Register maintained by the Pune District Administration, provided by the Assistant Director Archives Office Pune, in response to the assessee s application dated 03-12-2021, evidencing the same is placed at Page No. 1 to 6 of the Paper Book No. 2 (additional evidence). Entry No. 228 (1685) under the village Vagholi shows that in pursuance of the order dated 08-06-1870 of His Excellency, The Governor of Bombay, the land bearing survey No. 136 awarded as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated hereunder. Further it is not the intention of the parties hereto to carry on the said business other in partnership or as agents of one another. The assessee has accordingly not declared any income in his return of income in respect of the amount of Rs.3,76,98,194/- withdrawn in the Assessment Year under consideration. 5. When the Assessing Officer, in the scrutiny assessment proceedings, raised the query, as to why addition should not be made to the income on account of the amount of Rs.3,76,98,194/-, the assessee vide letter dated 25-03-2015 of Sh. V.S. Karmakr, Chartered Accountant filed in respect of the hearing dated 16-03-2013, made the claim before the Assessing Officer that the assessee is eligible for deduction u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2006] 157 Taxman 1 (SC)/[2006) 284 ITR 323 (SC) wherein it is held that the claim made by the assessee otherwise than by filing a revised return is not allowable, however the Assessing Officer has proceeded to the examine the claim of deduction u/s 80IB(10) on merits in detail and has held that the assessee could not establish that the conditions laid down in section 80IB(10) are fulfilled, because the assessee has not submitted the copies of the approved plan, commencement certificate and completion etc. 3. We have given out thoughtful consideration to assessee s foregoing contentions and find no merit therein. We make it clear that the learned counsel could hardly rebut the fact that the assessee had not raised any impugned 80IB ded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pruthvi Stock Brokers and Shareholders Pvt. Ltd 349 ITR 336 (Bom) that an assessee can very well be allowed to raise a afresh deduction claim in appellate proceedings as well without filing a revised return. He invited out attention to their lordships ratio that the jurisdiction of the appellate authorities under the provision of the Act qua an additional ground has nowhere been impinged upon as an Officer could not entertain a fresh claim without a revised return. Mr. Hari Krishan further made a very valiant attempt to buttress the point that when the Assessing Officer raises a particular issue in scrutiny in seeking to add an additional head of income/disallowance, as the case may be, the concerned assessee can very well raise its fresh d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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