DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, NAGPUR vs. SMT. ANJU AJAY SARAF, NAGPUR
In the result, Revenue’s appeal for the A
ITA 30/NAG/2018[2012-13]Status: DisposedITAT Nagpur28 May 2024AY 2012-13
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 139(5)Section 143(2)Section 143(3)Section 148Section 5Section 80I
1,88,69,966, under section 80IA of the Act on the ground that as per sub- section 5 of section 80IA of the Act, the unabsorbed losses of windmill of the years prior to the initial year have to be brought forward and adjusted to arrive at the quantum of deduction to be claimed under section 80IA