1980 (3) TMI 24

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....-For the assessment years 1974-75 and 1976-77, the ITO passed assessment orders on 11th October, 1976, and 25th April, 1977, respectively. The assessee had not made any claim for deductions under s. 80J and s. 80HH of the I.T. Act. Naturally, the ITO did not deal with or allow the deductions under these provisions. Subsequently, the assessee became aware that he was entitled to claim deductions un....

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....record, hence, the fact that a formal claim was not made in the return of income should not have deterred the ITO or the Commissioner from granting it. In our opinion, the submission has substance. It is settled that if in addition to the absence of a claim in the return of income there is no material or particulars on the record on the basis of which a claimed deduction can be allowed, the assess....

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....ing the claim, though made for the first time before the appellate authority. It was pointed out that in the case before them neither any claim was made before the ITO nor was there any material on the record to support such a claim. On such facts, the appellate authorities could not direct the ITO to entertain the claim. In the present case, the Commissioner has not approached the problem from th....