BALDEV INFRA PROJECTS PVT LTD,JAGDALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), RAIPUR

In the result, appeal of the Assessee is Dismissed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.208/Rpr/2017 िनधा"रण वष" / Assessment Year : 2013-14 Baldev Infra Projects Pvt Ltd., The Dy.Commissioner Of Bms House, Motitalab Para, V Income Tax-2(1), Raipur. Jagdalpur (C.G.) S Pan: Aadcb 2123 R Appellant/ Assessee Respondent / Revenue Assessee By Shri R.B.Doshi – Ar Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 24/11/2022 Date Of Pronouncement 27/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee I.E. Baldev Infra Projects Pvt. Ltd., For The A.Y.2013-14 Against The Order Of Ld.Cit(A)-1, Raipur Emanating From The Assessment Order Under Section 143(3) Of The Income Tax Act, 1961 Dated 01.03.2016. The Assessee Has Raised The Following Grounds Of Appeal: 1. The Learned Commissioner Of Income Tax (Appeal)-1, Raipur Erred In Not Deleting The Disallowance Of Deduction Claimed U/S 80Ib(10) Of The Income-Tax Of Rs.62,46,481/-.

disallowance of deduction claimed u/s 80IB(10) of the Income-tax of Rs.62,46,481/-. 2. The order of the learned Commissioner of Income Tax Baldev Infra Projects Pvt. Ltd., (Appeal)-1, Raipur is bad in law and on facts.” 2. Brief facts of the case: The Assessee had filed Return of Income showing Nil income for A.Y.2013-14