Search: condonation of delay

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Section 80I2 Section 143(1)2

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

ITA 357/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Section 143(1)Section 143(2)Section 143(3)Section 80I

801A has to be made in the return of income and\nthe accompanying documents, including form 10CCB. As the assessee has not\nmade such claim at the time of filing of return of income, the same is not\nadmissible at this stage. No relief on this account is, therefore, to be given.\n\nStatutory Requirements for Filing