2002 (8) TMI 801

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....t. ORDER Per Shri Vimal Gandhi, Vice-President. - This appeal by the assessee for assessment year 1995-96 is directed against the order of the CIT(A) upholding certain additions/disallowances made by the Assessing Officer under section 143(1)(a) of the Act. The addition/disallowances made as under:- (i)While computing deduction under section 80HHC, the Assessing Officer held that in the t....

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....icer also imposed additional tax. 2. The CIT(A) upheld the order of assessment and dismissed the appeal of the assessee except minor relief relating to his direction to re-compute the additional tax. The assessee is aggrieved and has come up in appeal. 3. We have heard both the parties. We are of the view that the Assessing Officer had no jurisdiction to make disputed additions/disallowances....

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....ficer while processing the return under section 143(1)(a) of the Act. Almost all the High Courts in the country have taken similar view relating to powers of the Assessing Officer under section 143(1)(a) of the Act. 4. Now proceeding to consider adjustments made by the Assessing Officer under section 80HHC, we must hold that it is highly debatable issue as to what is the 'Total turnover'. Wheth....

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....s allowed to the assessee in the past. The matter could not be decided and claim of the assessee rejected without issuing notice to the assessee under section 143(2) of the Act. It was too much on the part of the Revenue to expect the assessee to file with the return evidence in support of the claim. The revenue authorities acted beyond their powers under section 143(1)(a) in disallowing the claim....