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Mahatma Phule Gramin Bigarsheti ... vs Pcit-1, Pune, Pune on 9 January, 2026 cites

Commissioner Of Income Tax-5 vs Jet Airways (I) Ltd. on 12 January, 2015

13. The above issue which comes for our consideration is, did the Assessing Officer consider and examine the claim of the respondent before allowing a claim for deduction under Section 80HHC of the Act. The respondent-assessee seeks to draw inference from the statement of case that there was an inquiry made before allowing the claim of deduction under Section 80HHC of the Act at Rs.92.81 lakhs. This inference is not justified. Mere using the word "allowed" does not mean examination and enquiry before allowing deduction under Section 80HHC of the Act. The words "due verification" would include within its ambit not only inadequate Inquiry/verification but also no enquiry/verification. However, in case the respondent-assessee was of the view that the claim has been examined by the Assessing Officer before allowing it, then respondent-assessee ought to have the statement of case modified/amended so as to bring the aforesaid facts on record, as held by the Apex Court in the case of Calcutta Agency Ltd. (supra). This not being done and now to draw far fetched inference cannot be accepted.
Supreme Court - Daily Orders Cites 1 - Cited by 257 - Full Document
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