2019 (7) TMI 1587

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....ant by: Shri R. Vijayaraghavan, Advocate Respondent by: Shri AR.V. Sreenivasan, JCIT ORDER S. Jayaraman, The assessee filed these appeals against the order of the Commissioner of Income Tax (Appeals)-3, Chennai in ITA No.237 & 273/16-17/A-3 dated 27.10.2017 for the assessment year 2006-07 & 2010-11, respectively, and in ITA No.65/CIT(A)-3/2014-15 dated 28.01.2016 for the assessment yea....

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....im of the assessee for granting the benefit of section 10A of the Act, if the assessee is found to be eligible for such claim U/s.10A. In the consequential order passed U/s.143(3) r.w.s. 147 r.w.s 254, the Assessing Officer rejected the assessee's claim U/s.10A for the reason, that the assessee claimed the deduction U/s.10B in its return and not U/s.10A. On appeal, the CIT(A) upheld such disallowa....

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.... direction of this Tribunal admitting the alternate claim in ITA No.678/Mds/2015, supra. Therefore, the Ld.AR pleaded to allow these appeals. Per contra, the Ld.DR supported the orders of the lower authorities. 3. We heard the rival submissions and gone through the relevant material. We find that the lower authorities have not appreciated the assessee's claim U/s.10A for the reason that such cl....

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....long with the original return subject to fulfillment of other conditions laid U/s.10A of the Act. In view of the facts and circumstances, we deem it fit to remit the claim of deduction U/s.10A to the Assessing Officer for a fresh examination. The Assessing Officer shall treat that the assessee's claim of deduction U/s.10A was made in the original return and the Form No.56F already filed are valid ....