The Commissioner Of Income Tax-4 v. M/S.harinagar Sugar Mills Ltd

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION The Commissioner of Income Tax-4...Appellant vs. M/s.Harinagar Sugar Mills Ltd....Respondent. --- Mr.Vimal Gupta, for appellant.Mr.S.J.Mehta, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ.DATED: 1[st] August, 2008. P.C.:-1.Heard the learned Counsel appearing for boththe sides. Perused the record. It is clear from therecord that when the revised computation was filedduring the assessment proceedings, the assessee wasnot told that the revised computation cannot beconsidered in the absence of revised return and that caused prejudice to the assessee. Therefore, thetribunal is right in directing the assessing officerto entertain the claim of deduction made by theAssessee. We do not see that any question of lawarises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)