B.DHANASEKARAN,CHENNAI vs. ACIT, CHENNAI
In the result, the appeal filed by the Assessee is partly allowed
ITA 365/CHNY/2016[2012-13]Status: DisposedITAT Chennai11 Oct 2019AY 2012-13
Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.365/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Shri R. Dhanasekaran, The Assistant Commissioner Of R-3, Tnhb Shopping Complex, Vs. Income Tax, Shastri Nagar, 1St Avenue, Adyar, Non Corporate Circle – 15(1), Chennai 600 020. Chennai 600 034. [Pan: Adxpd7168E] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Devanathan, Advocate ""थ" की ओर से/Respondent By : Shri J. Pavitran Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.09.2019 घोषणा की तारीख /Date Of Pronouncement : 11.10.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:
For Appellant: Shri N. Devanathan, AdvocateFor Respondent: Shri J. Pavitran Kumar, JCIT
Section 40A(3)Section 80Section 80I
40A(3) of the Act.
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I.T.A. No.365/Chny/16
2. Brief facts relating to the disallowance of deduction claimed under section 80IA of the Act of ₹.1,84,58,220/- are that the assessee is engaged in the execution of certain civil works contracts done with the Chennai
Corporation. On verification of the particulars furnished by the assessee, the Assessing Officer