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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding the powers conferred under section 251 of the IT Act, 1961 by directing the Assessing Officer to verify the claim made by the assessee u/s 80IA which amounts

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

In the result, appeals vide I