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2021 (6) TMI 617 - AT - Income TaxRectification u/s 154 - eligible for deduction u/s 80IA (4) - HELD THAT:- There is no doubt that the assessee has suppressed the facts of his activity and filed return of income before obtaining report in prescribed Form no. 3 CEB dated 22.10.2011. Since this is the 8th year for claiming deduction u/s 80 IA (4) considering the submissions from both the sides we remit this issue back to the file of AO for de-novo assessment. Needless to say that the assessee shall be given a reasonable opportunity of hearing. Assessee is directed not to seek unnecessary adjournments, and appear before the Assessing Officer on or before 30.09.2021 within three effective opportunities at assessee’s own risk and responsibility. Assessee’s appeal is allowed for statistical purposes
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