ABHILASH SYNERGETIC CONSTRUCTIONS & EXPORTS PRIVATE LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1),, VISAKHAPATNAM
In the result, appeals filed by the assessee in ITA No
ITA 104/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2007-08
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Smt. Suman Malik,Sr.DR
Section 133ASection 143(3)Section 148Section 801BSection 801B(10)Section 80ISection 8O
disallowed. The assessee filed explanation objecting for reopening of assessment stating the project was completed within four years period as specified in the act and after verification of the fact of completion of the project, the Assessing Officer had allowed the deduction u/sec. 80IB in the original assessment, thus, objected for reopening of the assessment which was rejected
