DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA
In the result, the appeal of the assessee for Assessment Year
ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
Section 143(3)Section 250Section 44A
u/s 250 of the Act dated 27.07.2022 running into 1017
pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding is summarized as under:
“(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier
