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2017 (11) TMI 242 - AT - Income TaxDisallowance of deduction u/s. 80IA - Held that:- We find that the assessing officer, in this case has passed an order for the impugned Assessment Year, seven days after passing the assessment order for the Assessment Year 2005-06. AO had allowed the claim for deduction of the assessee on 9 projects in that year. A similar disallowance was not made for the Assessment Year 2005-06. No fault was found by the Assessing Officer on any of the projects while noting down the details of each of the seven projects undertaken by the assessee during the year. No adverse inference has been drawn on any of these seven projects that they do not qualify to be infrastructural facilities in terms of section 80 IA(4) of the Act. Under these circumstances, we are of the considered opinion that the submissions of the ld. DR, that the issue should be restored to the file of the assessing officer for examining the eligibility of each project is devoid of merit. Hence we reject the same
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