2015 (3) TMI 1264

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..... at the assessee consumed a meagre electricity, but has given a huge production and therefore, that creates doubts about his claim about deductions as per Section 80IB of the Act of 1961. We do not find any merit in the argument advanced. The Commissioner of Income Tax (Appeals) as well as the Income Tax Appellate Tribunal has examined the entire issue in detail by taking into consideration all the .....

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..... entire issue by taking into consideration several points mentioned in the order passed by him. The assessing officer while making the assessment afresh disallowed deductions as per the provisions of Section 80IB of the Act of 1961. The assessee assailed validity of the same by [2] way of filing an appeal before the Commissioner of Income Tax (Appeals), that came to be allowed on 17.01.2011. The .....

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