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2012 (3) TMI 546 - AT - Income TaxDisallowance of the assessee’s claim of deduction u/s 80IB - Held that:- No evidence was furnished by the assessee before the A.O. in respect of putting up of new unit in assessment year 2001-02, we find that as per the assessment order passed by the A.O. u/s 143(3) for the assessment year 2004-05 and assessment year 2006-07, deduction was allowed by the A.O. to the assessee u/s 80- IB. The A.O. himself has stated in the assessment order that for the unit established by the assessee in assessment year 1994-95, assessee was getting deduction u/s 80-IA up to assessment year 2004-05. If this be so, then for new unit only, deduction was allowed by the A.O. u/s 80-IB in assessment year 2006-07. This goes to show that this fact was very much available in the record of the department that the assessee has established a new unit in assessment year 2001-02 and in respect of this unit, deduction was allowed by the A.O. to the assessee u/s 80-IB in assessment year 2006-07 also. Hence, we do not find any merit in the contention of the Ld. D.R. - Decided in favour of assessee.
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