9911796707
TMI Blog2008 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... cond round hold that the revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round - no infirmity in Tribunal’s order - No question of law arises - 1295/2008 - - - Dated:- 14-11-2008 - Advocates who appeared in this case: For the Appellant : Mr N. P. Sahani and Mr Prakash Chand Yadav For the Respondent : Mr B. B. Bhagat, Mr Amit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AF was filed. However, in the course of appellate proceedings before the Commissioner of Income-tax (Appeals), the assessee filed Form 56 F which is required to be filed under Rule 16D of the Income Tax Rules, 1962 read with Section 10A (5) of the said Act for claiming deduction under Section 10A. 2. In the first round before the Tribunal, the issue whether the assessee was entitled to have ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory but directory. In this connection, useful reference may be made to the decision of the Hon'ble Calcutta High Court in the case of CIT vs. Berger Paints (India) Ltd. (No.2) (2002) 254 ITR 503 as also the decision of the Hon'ble Kerala High Court in the case of CIT Vs. G Krishnan Nair, 259 ITR 727. This objection is not very material." 3. The Tribunal, by virtue of its order dated 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first time, before the Commissioner of Income-tax (Appeals), who ought to have entertained it and decided on merits as to whether the assessee was entitled to such a deductions. Consequently, the Tribunal set aside the impugned order and restored the matter to the file of the Commissioner of Income-tax (Appeals) for recording a finding relating to deductions claimed by the assessee under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire material was available on record and Form No. 56 F which had been filed, in the first round, had been admitted before the Commissioner of Income-tax (Appeals). Consequently, the Tribunal was of the view that the revenue, having accepted the order of the Tribunal in the first round, cannot raise those objections in the second round. 6. We see no infirmity in the order passed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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