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

section 251 of the IT Act, 1961 by\ndirecting the Assessing Officer to verify the claim made by the\nassessee u/s 80IA which amounts to setting aside the issue\nwhich is not permissible as per provisions of the aforesaid\nsection.\n2.\nThe Ld. CIT (A) has erred in law and on facts by deleting the\ndisallowance of Rs.2