2013 (3) TMI 817

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..... kas Jain, Mr Sanat Kapoor and Mr Ankit Gupta, Advs. ORDER These appeals, have been filed by the Revenue against the order dated 25.11.2011 in ITA Nos.4255 and 4256/Del/2011 relating to assessment years 2003-04 and 2004-05. The question before the Tribunal was whether the Commissioner of Income Tax (Appeals) and the Assessing Officer were justified in disallowing t .....

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..... sment order is the assessment made under sec. 147 of the Act during the course of which proceedings, the assessee has furnished the audit report in prescribed form. We, therefore, hold that the requirement of filing the audit report for claiming the deduction under sec. 80-IB has been satisfied by the assessee, and therefore, on this reason alone, the assessee?s claim of deduction under sec. 80-IB .....

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