DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD
ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10
Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha
For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I
C- Deductions in respect of certain incomes”, no deduction shall be allowed to him thereunder. However, the said sections do not specify under which provision return has to be filed.
Therefore, the return of income would include a return filed in response to Section 153A of the Act as well. Even otherwise, if you go by the objective behind