SHIVA NEETI DEVELOPERS,KANPUR vs. INCOME TAX OFFICER, WARD-3(4), KANPUR
In the result, the appeal of the assessee is partly allowed
ITA 699/LKW/2017[2014-15]Status: DisposedITAT Lucknow21 Oct 2022AY 2014-15
Bench: Shri. Vijay Pal Raoassessment Year: 2014-15 Shiva Neeti Developers V. The Income Tax Officer 3A/185, Azad Nagar Ward 3(4) Kanpur Kanpur Tan/Pan:Abqfs8644D (Appellant) (Respondent) Appellant By: Shri Abhinav Mehrotra, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 19 10 2022 Date Of Pronouncement: 21 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 21.8.2017 Of The Ld. Cit(A)-I, Kanpur For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds:
For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 143(2)Section 44ASection 801BSection 80ASection 80I
801B, the deduction should been allowed on the basis that the decision favourable to the assessee should have been accepted.
7. That the Ld. Commissioner of Income Tax (Appeals-1) has further erred in law as well as on facts in not appreciating that provisions of section 80IB are incentive provisions and the same were to be liberally construed
