In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
disallowance under the head. 2. The Commissioner of Income Tax (Appeals) has erred in law and on facts in allowing the relief Rs.14,20,72,292/- on account of deduction U/s 801B & 80IC without appreciating the fact that the assessee failed to file his return to income for the A.Y. under consideration as per Section 139(1) read with conditions