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2018 (1) TMI 1103 - ITAT PUNEClaim of deduction under section 80IA(4) on additional income offered by the assessee - reopening of assessment - 153A proceedings initiated pursuant to search - Held that:- We find that the issue stands squarely covered by the order of Tribunal in assessee’s own case for the instant assessment year, wherein pursuant to search operation upon the assessee, order under section 143(3) r.w.s. 153A(b) of the Act, for the year under appeal was passed. Further, the assessment was completed under section 143(3) r.w.s. 147 of the Act, wherein further addition was made on account of additional income on account of certain purchases not being verified. Following the same parity of reasoning as laid down by the Tribunal vide order dated 09.12.2015, we hold the assessee eligible to claim the said deduction under section 80IA(4)- Decided against revenue
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