Search: disallowance

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Section 2713 Section 803 Section 80A2 Section 139(1)2

M/S HIMACHAL FASHION PVT. LTD.,LUDHIANA vs. ITO, W-6(3), LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 8/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh10 Sept 2024AY 2012-13

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 8/Chd/2020 िनधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Danish Abdullah, JCIT, Sr. DR

Section 139(1)Section 271Section 271(1)(c)Section 27lSection 80Section 80ASection 80I

disallowance of the claim made u/s 80 IC but it can never be a case of filing of inaccurate particulars by the Assessee in order to attract imposition of penalty u/s Section 271 (1) (c) of the Act. The ld. Counsel also submitted a case laws, i.e., ‘CIT Ahmedabad vs. Reliance Petroproducts (P.) Ltd’ [2010], 189 Taxman