2021 (8) TMI 223

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....spondent : Mr.D.Prabhu Mukunth Arunkumar Standing Counsel for Income Tax ORDER The writ on hand is filed challenging the Assessment Order passed by the second respondent on 30.12.2011 and consequential Rectification Order dated 18.01.2012. 2. The learned counsel for the petitioner strenuously contended that the deduction under Section 80 IA of the Income Tax Act was not granted to the writ peti....

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....oner filed an appeal before the Appellate Authority namely Commissioner of Income Tax (Appeals) and in view of the fact that the writ petition is pending for long years, the petitioner has not pursued the appeal and the said appeal was dismissed for non-prosecution. Therefore, the petitioner has filed further appeal before the ITA in ITA No.2038/CHY/2018 and the said appeal is still pending. 4. T....