Repeated section 80IA deduction claim rejected after prior Tribunal denial in the assessee's own case.

A claim for deduction under section 80IA(4) could not be entertained in a return filed under section 153A where the same deduction had already been claimed in the original return under section 139(1) and earlier rejected in the assessee's own case. The Tribunal treated the prior adverse decision as decisive and held that repetition of the same claim in the later return did not change its position. The deduction was therefore rejected, and the related ground of appeal was dismissed.

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Issues: Whether the assessee was entitled to deduction under section 80IA(4) of the Income-tax Act, 1961 in the return filed in response to notice under section 153A, when the same claim had already been rejected in the assessee's own case.

Analysis: The claim for deduction under section 80IA(4) had been made in the original return under section 139(1) and was earlier rejected by the Tribunal in the assessee's own case. The same claim was again repeated in the return filed pursuant to notice under section 153A. In view of the earlier decision, the claim could not be accepted.

Conclusion: The deduction claim was rejected and the ground of appeal was dismissed.

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