Parmeshwar Cold Storage (P) Ltd. v. ACIT

49 SOT 67Income Tax Appellate Tribunal2012#6394 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 80ICSection 10ASection 10AASection 10BSection 10B(8)Section 10BASection 139(1)Section 139(4)

Judgments citing Parmeshwar Cold Storage (P) Ltd. v. ACIT

BSC C&C JV,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 4546/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 80Section 80I

…tion that claim not made in the return but before the Learned CITA for the first time need to be entertained. The Learned AR also placed reliance on the decision of Ahmedabad Tribunal in the case of Parameshwar Cold Storage private limited vs ACIT reported in 49 SOT 67 for the proposition that even in the context of section 80AC of the Act, delayed claim of deduction under section 80IB/ 80IC of the Act is held to be allowable if the return is filed in stipulated time although without claim of deduction being made in the return. He submitted that similar view was taken by the coordinate bench of Mumbai Tribunal in…

AVINASH S SADAMATE, ACIT, CIRCLE 3 3 1 MUMBAI, MUMBAI vs. RASHMI INFRASTRUCTURE DEVELOPERS LIMITED, MUMBAI

In the result, both the Revenue's appeal and Cross\nObjection are dismissed

ITA 6605/MUM/2024[2013-14]Status: DisposedITAT Mumbai07 Jul 2025AY 2013-14
For Appellant: \nShri Madhur Agrawal / Jay Bhansali, ARsFor Respondent: \nShri Uma Shankar Prasad, (CIT DR)
Section 139(1)Section 143(3)Section 801B(10)Section 801B(10)(c)

…iled in time. Said claim need\nnot necessarily be made in original return and it can be made\nsubsequent thereto also, even before appellate authority as held\ninParmeshwar Cold Storage (P.) Ltd. v. Assistant Commissioner of\nIncome-tax [2011] 8 ITR (T) 172 / 49 SOT 67 (Ahmedabad) (URO), DCIT\nv Kamdhenu Builders and Developers / I.T.A no 7010/Mum/2010,\ndated-27/01/2016 (ITAT)(Mum), DIC Fine Chemicals (P.) Ltd. v. DCIT,\nCircle- 11(1), [2019] 177 ITD 672 (Kolkata -Trib.),Rajendra Pal Verma, v.\nACIT (2019) 176 ITD 211 (Mum) (Trib.),ITO v. Nilima Abhijit Tannu.\n(2019) 177 ITD 308 (Mum) (Trib.) etc.\n9.2 Therefor…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE vs. M/S. VISHRAM DEVELOPERS,, PUNE

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg
Section 139(1)Section 139(5)Section 80ASection 80I

…should be filed in time - Said claim need not necessarily be made in original return and it can be made subsequent thereto also, even before appellate authority. Parmeshwar Cold Storage (P.) Ltd. v. Assistant Commissioner of Income-tax [2011] 8 ITR (T) 172 / 49 SOT 67 (Ahmedabad)(URO) 5. Section 80A of the Act reads as under: Section 80A(5) - Where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this Chapter under the heading "C. - Deductions in respect of certain incomes", no deduction shall b…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…of ACIT vs. V.N. Devadoss (2013) 157 TTJ 165 (Chennai Trib.) iv) Hon'ble Kerala High Court in the case of Chirakkal Service Coop. Bank Ltd vs. CIT (2016) 384 ITR 490 (Ker.) v) ITAT Ahmedabad Bench in the case of Parmeshwar Cold Storage (P) Ltd vs. ACIT (2012) 49 SOT 67 (Ahd.) (URO) 14. For the A.Y 2012-13, the provisions of section 153A are not covered as the search was conducted on 30.11.2011 and the revised return of income was filed within the time allowed u/s 139(5) of the Act. 15. Having regard to the rival contentions and the material on record, we find that the restrictions to making the claim u/s 80IA a…

ACIT 2(2)(2), MUMBAI vs. MONARCH INNOVATIVE TECHNOLOGIES P.LTD, MUMBAI

In the result appeal of the revenue is dismissed

ITA 4815/MUM/2016[2008-09]Status: DisposedITAT Mumbai12 Feb 2018AY 2008-09

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4815/Mum/2016 (नििाारण वर्ा / Assessment Year: 2008-09) बिाम/ Acit,Circle 2(2)(2) M/S. Monarch Innovative R.No. 545, 5 T H Floor, Technologies Pvt. Ltd., Aayakar Bhavan, Monarch House, Master V. M.K. Road Mind-Ii, Aarey Colony, Churchgate, Mayur Nagar, Mumbai 400020 Goregoan(E), Mumbai 400063 स्थायी ऱेखा सं./ Pan : Aaccm6709P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Surji ChhedaFor Respondent: Shri. Ram Tiwari
Section 115Section 139(1)Section 139(5)Section 143(2)Section 143(3)Section 147Section 80I

…TTJ 730 (Panaji), I.T.A. No.4815/Mum/2016 decision of ITAT in the case of Ramesh Kumar Rathi (2005) 143 Taxman 33 (Kol) (Magadh) . The assessee also relied upon the decision of ITAT- Ahmedabad in the case of Parmeshwar Cold Storage Pvt. Ltd. v. ACIT (2012) 49 SOT 67 (Ahm). It was submitted that claim for deduction u/s 80IC can be made at any time before the completion of assessment . Our attention was also drawn to page no.66- 68 of the paper book wherein the AO has disposed of the objections raised by the assessee to the reopening of the assessment u/s 147, vide orders dated 20-01-2013. It was submitted that…

Parmeshwar Cold Storage (P) Ltd. v. ACIT (49 SOT 67) — Cited in 18 Judgments | BharatTax