2008 (8) TMI 928

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....ppeal has been filed by the Revenue against the judgment of Tribunal dt. 29th April, 2005. Learned Tribunal had dismissed the appeal of the Revenue, and affirmed the order of CIT(A). Learned CIT(A) allowed the appeal of the assessee, and held that since the assessee has produced the certificate obtained from District Industries Centre, wherein a sum of ₹ 4,83,449 was certified to have been c....

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....ntended before the CIT(A), that the assessee did not claim any deduction under s. 80-IA in the return filed under s. 139(1). However, after filing of the return, it came to her notice, that the return did not take into account claim of the deduction under s. 80-IA, in respect of unit M/s Avani Minerals Industries. Accordingly, the account was got audited, and a report, as required by sub-s. (7) of....

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....bunal was justified in holding that for claiming deduction under s. 80-IA the CIT(A) was justified in holding (sic-upholding) claim of the assessee though claim was made after filing the account and audit report and claimed during the course of assessment ? 2. Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the assessee was entitled to deduct....

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....edings. In our view, this does not make any difference. Whether the report is filed during assessment proceedings or after assessment, if the requirement of filing "along with the return" is mandatory, the allowance of deduction cannot be made. On the other hand, if the requirement is directory, the permissibility of filing cannot be confined to the stage of "during the assessment p....