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2019 (1) TMI 1479 - DELHI HIGH COURTBelated claim for deduction u/s 80IB - deduction under Section 80IB in view of the bar provided by Section 80AC - alleged grievance that the assessee had not in fact received the intimation under 143(1) - Held that:- A consideration of the orders of the lower appellate authorities clearly discloses that even the AO, after considering the grounds urged by the assessee in the return filed by it pursuant to the search and seizure, accepted the deduction claim. In these circumstances, the acceptance of that deduction, however, in the appeal by the CIT(A) – even upon an erroneous presumption that an intimation was not generated to the assessee at the relevant time, is of no consequence. All the Revenue authorities – AO as well as the CIT examined the deduction claim on merits and what is more, we also notice that for the previous years as well similar benefits had been granted. Given these circumstances, the Court is of the opinion that no substantial question of law arises
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