2022 (7) TMI 1356

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.... D E R PER G. MANJUNATHA, AM: This appeal filed by the assessee is directed against order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.09.2021 and pertains to assessment year 2019-20. 2. Brief facts of the case are that the assessee has filed return of income for the assessment year 2019-20 on 27.09.2019 declaring total income of Rs.5....

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....e Assessing Officer on the ground that filing of audit report in Form No.10DA is a pre-condition for claiming deduction u/s.80JJAA of the Income Tax Act, 1961. Aggrieved by the learned CIT(A) order, the assessee is in appeal before us. 3. The learned A.R for the assessee submitted that the learned CIT(A) has erred in denying deduction claimed u/s.80JJAA of the Act, without appreciating fact tha....

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....bmitted that filing of audit report in Form 10DA is a pre-condition for claiming deduction u/s.80JJAA of the Act and thus, there is no error in the reasons given by the learned CIT(A) to sustain additions made by the Assessing Officer and their orders should be upheld. 5. We have heard both the parties, perused material available on record and gone through orders of the authorities below. The A....

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.... if the issue involved is debatable, then same cannot be adjusted in intimation issued u/s.143(1) of the Income Tax Act, 1961. In this case, if you go through nature of adjustment made by the Assessing Officer towards deduction in respect of employment of new employees as per provisions of section 80JJAA of the Act, we find that the issue is highly debatable which can be resolved by deliberation, ....