M/s. Obeetee Private Ltd. Versus C. I. T. - Income Tax - ALLAHABAD HIGH COURT - HC - Whether a new claim can be made in the reassessment proceedings The assessee has claimed deduction u/s 80I in the original as well as revised return He has never claimed deduction u/s 80J either in the original return or in the appellate stage - Held that - Following Commissioner of Income Tax Vs. Sun Engineering Works P. Ltd. 1992 (9) TMI 1 - SUPREME Court - Where reassessment is made under Section 147 an................................... Income Tax - Case Laws
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