MINILEC INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE
The appeal is dismissed
ITA 1284/PUN/2018[2015-16]Status: DisposedITAT Pune29 Aug 2022AY 2015-16
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1284/Pun/2018 िनधा"रणवष" / Assessment Year : 2015-16 Milinec India Pvt. Ltd., The Dcit, Circle-14, Pune. 1073/1-2-3, Mulshi Pirangut, Vs Mutha Road, Mulshi, Pune – . 412111. Pan: Aabcm 2682 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2015-16 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 27.04.2018 Passed In Appeal No.Pn/Cit(A)- 7/Wd-14(4)/10216/2017-18, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].
Section 143(3)Section 35Section 35(3)Section 43
b} to disallow certain expenditure which is not related to research. Therefore, the appellant intends to relaxation of the procedures for obtaining corrected Form 3CL/3CM.
5.9
The powers of relaxation in procedural lapse in claiming deduction u/s.35(2AB) or in obtaining Form
3CL/Form 3CM is vested with the Parliament of India. In this regard provisions of section 119(2
