2022 (5) TMI 1665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P. Walimbe ORDER PER S.S. GODARA, JM This assessee's appeal for AY 2011-12is against the order of the CIT(A) 6, Punedated 31.03.2017 passed in case No. PN/CIT(A)-V/DCIT Cir-9/368/2014-15 involving proceedings under Section 143(3) of the Income TaxAct, 1961 in short the Act. Heard both the parties. Case file perused. 2. The assessee pleads the following substantive grounds in the instan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....made u/s 80IB(10) by assigning the reasons such as obtaining ULC certificate, commencement certificate etc in the name of the appellant one of the associates overlooking the fact that the housing project is taken up and completed by the appellant and M/s Sanghvi Premises (P) Ltd. in their joint venture. 4.On the facts and in the circumstances of the case ld. CIT(A) has erred in assuming a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the same had not been raised in its return filed within the "due date" prescribed under Section 139(1) of the Act. And that the learned lower authorities quote Sections 80A(5) r.w.s. 80AC of the Act. Case law (2019) 107 taxmann.com 220 (Mum) EBR Enterprises vs. Union of India holds that filing of such return under Section 139(1) for claiming Chapter VIA deduction is very much a mandatory conditi....