Case Law Details
Case Name : ACIT Vs Narayandas Sugnomal (ITAT Mumbai 'B-1' Bench)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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RELEVANT PARAGRAPH
7. We have considered the issue. The learned CIT (A) has considered that there was a change of opinion by the A.O. and he deemed to have formed an opinion at the time of original assessment on allowing 80HHC deduction on DEPB. There is nothing on record to support the opinion formed by the learned CIT(A) on this issue. The learned counsel during the present proceedings could not point out any show cause letter or clarification sought by the A.
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