2016 (9) TMI 1188

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....r.Soumitra Mookherjee,Advocate ORDER The Court : The appeal was presented with an application for condonation of delay of 46 days. The appeal is directed against a judgement and order dated 9th January, 2009 passed by the learned Income Tax Appellate Tribunal "C" Bench, Kolkata in ITA Nos.965 & 1045 (Kol) of 2008 pertaining to the assessment year 2004-05 by which the learned Tribunal part....

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....ollows : "Further, the above issue is also covered by the decision of the Hon'ble Jurisdictional High Court in the case of Murli Export House reported in 238 ITR 257 and in the case of Magnam Exports Ltd. reported in 262 ITR 10 wherein it was held that the submission of the audit report u/s.80IB can be filed even during the course of assessment proceedings. In view of the above, we uphold....