TMI Blog2022 (6) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn of income filed u/s 139(1) which forms a mandatory condition u/s 80A(5) r.w.s. 80AC of the Act as per decision in M/s. EBR Enterprises vs. Union of India [ 2019 (6) TMI 484 - BOMBAY HIGH COURT] deciding the issue in Revenue s favour. We therefore reject the assessee s instant sole substantive grievance as well as the main appeal for this precise reason alone. - ITA No.1306/PUN/2019 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion affirming the Assessing Officer s action to this effect reads as under :- 6.3 DECISION: The observations of the AO, submissions of the appellant and the material on record have been considered. Since all the Grounds of Appeal No. 1, 2 3 are inter-linked, they are taken up together. 6.3.1 The return of income was filed by the appellant on 27.09.2013 declaring an income of Rs. 34,90, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has not bothered to file a revised return of income when it had the opportunity to do so in order to claim the deduction u/s 80P. Therefore, the AO has rightly rejected the appellant's rectification application. The appellant's case is squarely covered by the decision of the Hon'ble Supreme Court in the case of Goetze (India) Ltd. Vs. Commissioner of Income Tax (2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s case only Intimation u/s 143(1) of the Act was completed. It is also worth mentioning that the appellant has relied on the judgement in the case of Gammon India Ltd. Vs. C1T (1995) 214 ITR 50 (Bom) which is actually in favour of Revenue. 6.3.4 In light of the facts and circumstances, as above, the AO has correctly rejected the appellant's application u/s 154 of the Act since there w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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