ALPHA HI-TECH FUEL LTD.,,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, SNR CIRCLE,, SURENDRANAGAR
In the result the appeal filed by the assessee is allowed
ITA 68/RJT/2009[2005-06]Status: DisposedITAT Rajkot05 Sept 2023AY 2005-06
Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:
For Appellant: Shri Kalpesh Doshi, A.R
Section 40Section 80Section 80I
80I and 80JJA the of the Act in the earlier assessment years. Thus, the period of 10 years for claiming the benefit of deduction under section 80-IA(4) of the Act has already expired from the initial assessment year.
5.1
The AO also observed that the assessee is engaged in the business of manufacturing of energy-saving devices being
