9911796707
TMI Blog1978 (2) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in Addl. CIT v. Gurjargravures P. Ltd, [1978] 111 ITR 1, contended that it is not open to an assessee to claim any relief before the AAC or before the Tribunal which he had not claimed before the ITO. The facts necessary for determining the question referred to us and raised by the learned counsel are these: The assessee, Messrs. Gangappa Cables Ltd., Hyderabad, is a limited company carrying on business of manufacturing cables. The assessee filed an appeal before the Tribunal as it was aggrieved by the orders of the ITO and the AAC that certain expenditure incurred by it prior to the date when it went into commercial production was not allowable deduction under the provisions of s. 80J(1) of the I.T. Act. The amount of expenditure in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bels, etc. It appealed to the AAC against an order of assessment made under s. 143(3) and one of the grounds of appeal was that the ITO had erred in not giving the assessee any benefit under s. 84 of the Act. No claim, however, was made before the ITO when he completed the assessment that the assessee was entitled to an exemption in respect of a portion of its profits under s. 84. The AAC dismissed the appeal on the ground that no question of error on the part of the ITO arose. The Tribunal took a contrary view and held that since the entire assessment was open before the AAC, there was no reason for not entertaining the claim of the assessee. Then on a reference to the High Court of Gujarat, the High Court agreed with the Tribunal's view. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the jurisdiction of the Tribunal to allow a plea inconsistent with the plea raised before the departmental authorities opined that there is nothing in the I.T. Act which restricts the Tribunal to the determination of questions raised before the departmental authorities and that all questions whether of law or of fact which relate to the assessment of the assessee may be raised before the Tribunal. That was a case where for the first time before the Tribunal a claim was put forth by the assessee on the basis of introduction of casablanca conversion system that the expenditure incurred in that regard was of revenue nature. The High Court had taken the view that the Tribunal had jurisdiction to permit the assessee to raise a new contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
