INDUSTRIAL INCUBATOR vs. DY.COMMNR.OF I.T.

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

94,790. Pursuant to the notice issued under Section 142(1) of the IT Act, the books of accounts and other documents were produced. 5. In the assessment order dated 17th March, 1998 for the AY 1994-95 under Section 143(3) read with Section 148 of the IT Act, the AO inter alia held that the claim