Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Anubhuti Cold Chains Pvt. Ltd., Vs. The Principal Cit-2, Sco 363-364, 2Nd Floor, Sector 35-B, Chandigarh. Chandigarh. Pan: Aagca7238R (Appellant) (Respondent)
Section 263 of the Act applicable with effect from 01/06/2015, orders passed without making adequate enquiries and verification, were deemed to be erroneous and prejudicial to the interest of the revenue . 4. The assessee further had contended before the Ld.Pr.CIT that even otherwise it was eligible to claim deduction u/s 80IB (11A) of the Act, since the activities undertaken