TaxTMI 
TaxTMI 
2008 (2) TMI 566
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.... on September 29, 2004, by framing the following substantial questions of law: "1. Whether the Assessing Officer in exercise of his jurisdiction under section 143(1) (a) of the Act could have disallowed the claim laid by the assessee to deduction under sections 8 and 80-I which involved a debatable question on which the difference of opinion exists? 2. Whether adjustment in the income returned by the assessee of the aforesaid claim to deduction amounted to mistake apparent on the face of record which the Tribunal was bound to rectify on the application being made ?" 3. The assessee filed the application under section 254(2) pointing out certain mistakes in the order of the Bench. That application has been dismissed. 4. There is yet anot....
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....3(1)(a), including its proviso, as it then existed, this contention was not continued, and was given up, and rightly. Then it was contended that while making the assessment under section 143(1) (a), it was not open to the Assessing Officer to make additions with respect to the deductions claimed by the assessee under sections 80HH and 8O-I in the return, as the question as to whether the assessee was entitled to claim the deduction or not was a debatable/controversial issue and, therefore, if at all the Assessing Officer wanted to make additions, recourse was required to be had to the procedure provided under section 143(3) and 143(2). The authorities below have negatived this contention mainly on the ground that the controversy had already....
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....ch a debatable question and, therefore, the assessee had claimed deductions, which deduction could not be declined by making addition, more so, so as to attract the additional liability of tax. 8. Learned counsel for the Revenue, on the other hand, has supported the impugned judgment. 9. Learned counsel for the assessee cited a few judgments on the aspect that the admissibility of deduction under sections 80HH and 80-I was a debatable question, in view of conflicting judgments of the other High Courts, a couple of judgments have been cited, to the effect that the effect of rendering the judgment of the hon'ble Supreme Court (or the High Court in the present case) may have the effect of bringing to an end the debate, but does not have the ....