1990 (10) TMI 98

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..... allowance on certain machinery but the ITO rejected that claim stating that " the assessee was asked to give the details regarding the machinery and no detail has been received." 2. Before the AAC, it was submitted that the ITO did not ask for the details and copies of invoices regarding the purchase of the machinery were filed. 3. The AAC confirmed the ITO's order on the ground that (a) .....

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..... le 5AA(1) is: "For the purposes of the deductions referred to in sub-s. (1) or sub-s. (1A) of s. 32 and sub-s. (1) of s.32A the following particulars shall be furnished in a columnar form." 8. In my view, although the particulars according to r. 5AA must be supplied, it is not as if they must be supplied at the very time of the return. Under the section the ITO is enjoined not to grant the c .....

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..... annot be defeated by this wrangle over whether the assessee is to give the details first or the ITO is to ask for them. A perusal of r. 5AA shows that its purpose is to elicit information necessary for the grant of investment allowance. The nature of the information cannot change Whether the assessee gives it on his own or gives it when the ITO asks for it. Therefore, s. 32A(4) cannot be construed .....

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