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TMI Blog2014 (8) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMISSIONER OF INCOME-TAX (APPEALS) AND ANOTHER [2006 (12) TMI 76 - SUPREME COURT OF INDIA] - the deduction u/s 32AB was not automatic and was subject to various conditions laid down - whether the assessee fulfilled those conditions for claiming the deduction or not required examination into facts which were not on record - the assessee had not placed any material to show how the assessee is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 32AB of the IT Act, when statute does not permit such allowance? 2. The facts, in brief, necessary for adjudication of the controversy involved, as narrated in the appeal may be noticed. The respondent is a private limited company engaged in the business of civil and labour construction for parties. It filed its return of income for the assessment year 1989-90 on 29.12.1989 declari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vide order dated 25.8.1992, Annexure A.2, the CIT(A) partly allowed the appeal and directed the Assessing Officer to allow the claim of the respondent in view of CBDT circular dated 9.7.1986. Aggrieved by the order, the appellant filed appeal before the Tribunal. Vide order dated 31.5.2000, Annexure A.3, the Tribunal dismissed the appeal. Hence the present appeal by the revenue. 3. Learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the business of civil construction. It claimed for deduction under Section 32AB of the Income Tax Act, 1961, which was raised as an additional ground before the Income Tax Appellate Tribunal, Chandigarh (hereinafter referred to as the Rs.Tribunal'). In paragraphs 19-21 of its order dated 20.6.2002 the Tribunal has rejected the claim of the assessee on two grounds. The first ground is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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