ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

4,29,24,592/-made on account of disallowance of\ndeduction claimed u/s 35AD r.w.s. 80-IA of the Income-tax Act, 1961 by\nholding that the assessee has fulfilled all the conditions for claiming\ndeduction u/s 35AD, by not appreciating the fact the assessee has failed\nto comply with statutory requirement of provision of section 35AD(7) read\nwith

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

801A of the Act, either due to lack of enquiry or otherwise, is the original assessment order passed under s. 143(3) r/ws.144C of the Act and not the re-assessment order. Therefore, the period of limitation prescribed under s. 263(2) of the Act would run from the original assessment order. 20. Being conscious of the fact that