2023 (1) TMI 127 - AT - Income Tax

Deduction u/s 80IA(4) - claim for deduction u/s 80IA(4) was also made even in the return of income filed in response to notice u/s 153A - HELD THAT - As appellant had filed the return of income in response to notice u/s 153A of the Income Tax Act 1961 ( the Act ) including the income as shown in the original return of income filed u/s 139(1) of the Act wherein similar claim for deduction u/s 80IA(4) was made and this claim was came to be dismissed by this Tribunal in assessee s own case 2017 (4) TMI 1608 - ITAT PUNE Once again the above said claim for deduction u/s 80IA(4) was also made even in the return of income filed in response to notice u/s 153A of the Act. For the reasons stated in the order of the Tribunal (supra) the claim for deduction u/s 80IA(4) cannot be accepted. Accordingly the grounds of appeal filed by the assessee stand dismissed. Appeal filed by the assessee stands dismissed.

Summary

The appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-11, Pune for the assessment year 2011-12 was dismissed by the Appellate Tribunal ITAT Pune. The claim for deduction u/s 80IA(4) was not accepted based on a previous Tribunal decision. The appeal stands dismissed.