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TMI Blog2018 (9) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly, the original claim made under Section 80HHC of the Act was modified by the Assessee. Thus, we are of the considered view that the Commissioner (Appeals) as well as the Tribunal rightly held that the Assessee was entitled to file an application under Section 154 of the Act to amend the intimation issued under Section 143(1) of the Act. - Decided in favour of assessee - Tax Case Appeal Nos.1075 and 1076 of 2008 - - - Dated:- 11-9-2018 - Mr. T. S. Sivagnanam And Mrs. V. Bhavani Subbaroyan JJ. For the Appellant : Mr.Karthik Ranganathan, Senior Standing Counsel For the Respondent : Mr.M.P.Senthil Kumar COMMON JUDGMENT T.S.Sivagnanam, J. These appeals filed by the Revenue are directed against the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in not excluding export incentives from the total turnover and at the appeallate stage before the Commissioner (Appeals), the Assessee filed a memo raising additional ground, which was allowed in I.T.A.No.282/2005-06. The Commissioner (Appeals) in the instant case for the subject assessment years took note of the said order passed by his predecessor and after taking note of Clause (ba) of Explanation to Section 80HHC of the Act, held that the Assessee should be permitted to make the necessary rectification and accordingly, allowed the appeal and issued a direction to the Assessing Officer to pass necessary rectification order under Section 154 of the Act to modify the original claim made under Section 80HHC in the return of income. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 55. On going through the facts of the case and the decision rendered by the Court, we find that the said decision supports the case of the Assessee, wherein, it has been held as follows : ..... On a plain reading of Section 143(1)(a) of the Act, therefore, it is clear that if, on the basis of the return which is filed by the assessee, any tax or interest is found due after adjustments, as set out in the section, an intimation shall be sent to the assessee specifying the sum so payable. Similarly, if any refund is due to the assessee on the basis of such return, it shall be granted to the assessee. Therefore, such an intimation can be sent to the assessee only on the basis of the return. The proviso, however, to the section permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of tax payable by additional income-tax calculated at the rate of twenty per cent. of the tax payable on such excess amount. This additional income-tax shall be specified in the intimation which is to be sent under Section 143(1)(a). ..... 9. As pointed out earlier, in the instant case, it is only a computation error and it is not an omission to make a claim for deduction. Furthermore, the identical relief was granted in respect of the assessment year 2000-2001 at the stage, when an appeal was filed against the assessment order before the Commissioner (Appeals) and additional ground was raised by the Assessee, which was permitted by the Commissioner (Appeals) and accordingly, the original claim made under Section 80HHC of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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