2020 (9) TMI 71

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.... Deepak Garg ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 24-08-2017 passed by the Commissioner of Income Tax (Appeals)-7, Pune ["CIT(A)‟] for assessment year 2011-12 wherein he confirmed the order passed by the AO u/s. 154 of the Act. 2. The only issue is to be decided as to whether the CIT(A) justified in confirming the order passed ....

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.... matter to the file of AO with a direction to AO to compute the MAT credit of earlier years given by ITAT and CIT(A). 4. The ld. DR, Shri Deepak Garg vehemently opposed the submissions of ld. AR. He submits that there is no mistake in the order passed by the AO u/s. 154 of the Act and the assessee can file an application before the AO for any effect thereto and argued no directions are required....

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....the CIT(A) and there was no reference in the order passed u/s. 154 of the Act regarding availability of MAT credit for A.Ys. 2006-07 and 2007-08. Therefore, in our opinion unless the appeal effect is given, then only whether the MAT credit is available or not will be known, if the AO finds MAT credit on such examination, which can be carried forward to give credit in the year under consideratio....