Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)
Appeal is dismissed
ITA/35/2019HC Himachal Pradesh22 Dec 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I
143(3) of the Act declined the deduction
claimed by the assessee under Section 80 IB(10) of the Act in its revised
return. This was for the reason that the assessee had not filed the original
return within the permissible period under Section 139 (1) of the Act. The
AO held that return of income was filed
