UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR
In the result, the appeal of the assessee is allowed
ITA 267/ASR/2024[2018-19]Status: DisposedITAT Amritsar24 Jun 2025AY 2018-19
Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh
Section 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 246ASection 250Section 80I
depreciation), and the same was
I.T.A. No. 267/Asr/2024
3
Assessment Year: 2018-19
processed u/s 143(1) on 20th February, 2020, by CPC, Bangalore, by disallowing the claim u/s 80IA(4)(iv) of Rs.5,61,39,920/-, (in absence of any audit report in form
10CCB on record).
3.1
In between, the case was selected for complete scrutiny under