2014 (9) TMI 392

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....ondent : C.S.C.,A.Kumar,A.N. Mahajan,B.J.Agarwal,D. Awasthi,G. Krishna,R.K. Upadhyay,S.Chopra ORDER The present appeal is filed by the assessee against the impugned order dated 30.03.2001 passed by the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow in ITA No. 1819(Alld)/92 for the assessment year 1985-86. On 26.4.2007, a coordinate Bench has admitted the appeal on the following sub....

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....n 80-I, no relief could be granted to the appellant corporation under Section 80-I? The brief facts of the case are that during the assessment year under consideration, the assessee has claimed the deduction under Section 80HH and 80-I, but never submitted the certificate in Form 10C as required Rule 18-B of the Income Tax Rules. Therefore, the A.O. has rejected the claim of the assessee under ....

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....he case of CIT Vs. M/S A.W. Prod dated 23.10.2013 in Income Tax Reference No. 126 of 1992. On the other hand, Shri Shambhu Chopra, the learned counsel for the Department has assailed the authenticity of the application dated 17.4.1991. He submits that, thereafter the CIT(A) has passed an order and Tribunal has also passed the impugned order on 30.03.2001, but required certificates as well as th....