2014 (6) TMI 1093

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....Narasimha Sarma. For the Respondent: None.   JUDGMENT PER   HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA 1. This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 22.1.2014 in relation to the assessment year 2009-10. 2. We have heard Sri B. Narasimha Sarma, learned counsel for the appellant, and he wants that ....

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....olding the claim under Section 10A of the Act when the respondent-assessee did not comply the requirement under proviso to Section 10A (1A) of the Act? 3. After hearing the learned counsel for the appellant and going through the impugned judgment and order of the learned Tribunal, the undisputed fact is that the assessee claimed exemption under Section 10A of the Income Tax Act, 1961 in the ret....

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.... exemption can be granted. 6. In our view, the appellate authority has co-extensive power with that of the Assessing Officer and the principle of Order 41 Rule 27 of the Code of Civil Procedure for receiving additional evidence is to be applied indeed rightly applied. When a document was received and it was sent back for consideration to the authority below, it is a lawful exercise of power and....