RAJDEEP PUBLICITY PRIVATE LIMITED, AHMEDNAGAR,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), PUNE, PUNE

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ITA 484/PUN/2022Status: DisposedITAT Pune30 December 2022AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the claim for deduction under Section 80IA(4) cannot be accepted for the current assessment year, as it was already dismissed for a prior year in the assessee's own case.

What were the facts?

The assessee filed a return of income in response to a notice under Section 153A, claiming deduction under Section 80IA(4). This claim was previously dismissed by the Tribunal in the assessee's own case for an earlier assessment year.

What were the issues?

Whether a deduction claim previously dismissed by the Tribunal in the assessee's own case can be allowed again for a subsequent assessment year.

Which sections of the Income-tax Act were involved?

Section 153A,Section 139(1),Section 80IA(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI S. S. GODARA & SHRI INTURI RAMA RAO

For Respondent: Shri Keyur Patel
Hearing: 28.12.2022Pronounced: 30.12.2022

ORDER

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