2017 (3) TMI 1773

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....ndent : Shri Mehul R. Shah ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Revenue is in appeal before the Tribunal against the order of the ld.CIT(A)-1, Surat dated 17.7.2013 passed for the Asstt.Year 2007-08. On receipt of notice in the Revenue's appeal, the assessee has filed Cross Objection bearing CO No.52/Ahd/2014. 2. At the time of hearing, the ld.counsel for the assessee did not press....

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.... Form No.10CCB in support of its claim for deduction under section 80IB. In response to the notice received under section 148, the assessee has filed a return and submitted audit report in form No.10CCB. The case of the assessee is that in the original proceedings, the AO has never asked for copy of audit report in Form No.10CCB. While filing return electronically the assessee could not file audit....

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....ot a mandatory one. If the assessee has submitted such report during the course of assessment proceedings, and the AO has benefit of such report while evaluating claim of the assessee about admissibility of such deduction, then such claim would not be rejected merely on the ground that audit report was not filed while filing return. The Hon'ble jurisdictional High Court in the case of Gujarat Oil ....