2025 (2) TMI 1196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER K. NARASIMHA CHARY, J.M.: Aggrieved by the order dated 30/08/2024 passed by the learned Addl / Joint Commissioner of Income Tax (Appeals)-2, Vadodara ("learned CIT(A)"), in the case of PPS Motors Private Limited ("the assessee"), assessee preferred this appeal for the AY 2023-24. 2. Brief facts of the case are that on the ground of filing Form-10DA belatedly, claim U/s. 80JJAA of the Income....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Panelboard Manufacturer vs. Dy. CIT (2023) 157 taxmann.com 550 and held that "although the requirement of furnishing report was mandatory, filing thereof is a procedural aspect". A reference was also made to the decision of the Hon'ble Apex Court in the case of CIT vs. G.M. Kniting Industries (P.) Ltd (2016) 71 taxmann.com 35. 5. For this purpose, she brought it to our notice that in the case of....