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2019 (12) TMI 1521 - HC - Income TaxRevision u/s 264 - Deduction u/s 80JJAA denied - rejecting the prayer of the petitioner, on the ground, that the petitioner has not filed the copy of the Auditor Statement under Section 80 JJAA - HELD THAT:- Issue can be decided in the light of the decision of AKS Alloys P.Ltd. [2011 (12) TMI 39 - MADRAS HIGH COURT] the decision of the Full Bench of High Court of Punjab and Haryana in The Commissioner of Income Tax vs. Punjab Financial Corporation [2001 (12) TMI 50 - PUNJAB AND HARYANA HIGH COURT] and the decision of GM Knitting Industries P. Ltd [2015 (11) TMI 397 - SC ORDER] Since the issue was covered by the aforesaid decisions, the impugned order is set aside. This case is remitted back to the Commissioner of Income Tax to pass appropriate orders after considering the aforesaid decisions.
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