DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD
In the result, both the appeals filed by the revenue are partly allowed
ITA 1515/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 May 2023AY 2016-17
Bench: Shri Rama Kanta Panda & Shri Laliet Kumar
For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I
133A was carried out in the case of the appellant on 22.02.2016 and the appellant had disclosed an additional income of Rs.
5,00,00,000/- for the year under consideration. The appellant, there after filed a revised return u/s. 139(5) on 21.12.2016 at an income of Rs. 9,70,04,260/- and claiming a deduction u/ s. 80IA
