DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S ROHIT SURFACTANTS PVT. LTD., KANPUR
In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed
ITA 605/LKW/2015[2008-09]Status: DisposedITAT Lucknow17 Dec 2024AY 2008-09
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
Section 139(1)Section 32Section 801Section 801BSection 80A
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 laid down under section
