2023 (1) TMI 138

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..... ew of insertion of Section 13(8) of the Act? - as per HC instant case was a case of lack of enquiry and not inadequate enquiry with regard to claim of the assessee with regard to deduction under Section 80IB(10) of the Act also as not expressed any opinion with regard to claim of the assessee for deduction under Section 80IB(10) of the Act and direct the Assessing Officer to deal with the aforesai .....

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..... Petition(s) for Special Leave to Appeal (C) No(s). 14622/2020 - - - Dated:- 15-12-2022 - Hon'ble Mr. Justice Ashok Bhushan, Hon'ble Mr. Justice R. Subhash Reddy And Hon'ble Mr. Justice M.R. Shah For the Petitioner(s) : Mr. Arvind Datar, Sr. Adv., Ms. Vani H., Adv. And Mr. Vikas Singh Jangra, AOR ORDER The High Court by its impugned order directed the Assessing Officer .....

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