9911796707
TMI Blog2016 (1) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by UTC during the Assessment Year in question i.e. 1984-1985. The answer given by the assessee in response to a specific query made by the Assessing Officer in this regard was that explanations in this regard had already been submitted for the previous Assessment Year i.e. 1983-1984. If service had been rendered to the assessee by UTC during the Assessment Year in question and service charges had been paid for such service rendered, naturally, it was incumbent on the part of the assessee to adduce proof of such service having been rendered during the period under assessment. There is no dispute on the issue that the assessee did not, in fact, offer any proof of the service rendered during the Assessment Year in question. In such circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by UTC in the Assessment Year 1984-1985; (ii) that Aparna Ashram had not complied with the conditions subject to which registration had been granted to it under Section 35(2A) of the Act.- Decided against assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer also had regard to the fact, while disallowing the said claim, that the assessee had failed to provide proof of service rendered by UTC in the period covered by the Assessment Year in question. He also took note of the advice of a Chartered Accountant contained in a Note which was found in the course of a search proceeding. The said Note contained an advise to the assessee to include service charges to UTC as one of the methods to reduce the incidence of Income Tax. The aforesaid conclusions of the Assessing Officer were upheld in Appeal by the CIT. Aggrieved, the Revenue filed an appeal before the Income Tax Appellate Tribunal ("ITAT" for short) which reversed the findings and conclusions of the Primary and First Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act, offer any proof of the service rendered during the Assessment Year in question. In such circumstances, the High Court was perfectly justified in reversing the eventual conclusion of the learned ITAT on the basis that the findings and conclusions recorded in the course of the assessment proceedings of the previous year cannot foreclose the findings that are required to be arrived at for the Assessment Year in question i.e. 1984- 1985. We, therefore, can find no fault with the order of the High Court on the aforesaid score. 5. Disallowance of loss shown by the assessee in Film business: The aforesaid claim had been negatived both by the Assessing Officer and the learned CIT (Appeals) but relief had been afforded by the learned ITAT. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 35(2A) of the Act was not produced by the assessee so as to entitle it to the claim of deduction of the donation made. The learned ITAT took the view that the aforesaid conditions were not material. The High Court on due consideration found that the said conditions were necessary preconditions to the grant of statutory registration and had to be satisfied. There is no dispute on the fact that no such certificate had been furnished by the assessee and also that all Authorities have consistently held that if and when such certificate is produced the consequential benefit can be afforded to the assessee. In the aforesaid circumstances, we do not see how the view taken by the High Court that the assessee was not entitled to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reappraisal of the evidence and materials on record unless a specific question with regard to an issue of fact being opposed to the weight of the materials on record is raised in the reference before the High Court. 9. Having reiterated the above position in law we do not see how the same can be said to have been transgressed by the impugned order of the High Court. Each relevant fact considered by the High Court to answer the questions referred to it on the claim(s) of deduction raised by the appellant - assesee are acknowledged, admitted and undisputed facts. No fresh determination of facts found by the Tribunal have been made by the High Court. What, however, the High Court did was to take into account certain additional facts, alread ..... X X X X Extracts X X X X X X X X Extracts X X X X
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