SURYA REALCON PRIVATE LIMITED,SARAIDHELA, DHANBAD vs. DCIT, AAYAKAR BHAWAN, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

6. Aggrieved by the order of CPC, Bangalore, the assessee filed appeal before the ld. CIT(A), who vide the impugned order, has held "that the CPC Bangalore did not lack jurisdiction to make the disallowance in question with respect to claim of deduction under Section 80IB of the Act for the A.Y. 2018-19. As the relevant provisions