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
215/-. On 31.03.2008, the assessee filed a revised return declaring
income of Rs. 11,86,511/- and also claiming deduction of Rs.
2,25,43,724/- under Section 80IB(10) of the Act.
2(ii)
The Assessing Officer (AO in short) in his assessment order
dated 16.12.2009 under Section 143(3) of the Act declined the deduction
claimed
