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TMI Blog2023 (9) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... Vivek Bansal, Adv. For the Department : Shri T. James Singson, CIT (DR) ORDER PER ANUBHAV SHARMA, JM: The assessee has come in appeal challenging the orders dated 11.03.2022 for A.Y. 2017-18 and 23.01.2023 for A.Y. 2018-19 passed by the Principal Commissioner of Income Tax, Delhi-12, New Delhi u/s 263 of the Income-tax Act, 1961 (hereinafter referred as the "Act") in assessment orders dated 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 respectively. He submitted that form 56 was submitted to the AO during the course of assessment proceedings, for A.Y. 2017-18 it was submitted online on 8.12.2019 while for A.Y. 2018-19 it was filed on 3.10.2018. The assessments were completed for A.Y. 2017-18 on 30.12.2019 and for A.Y. 2018-19 on 26.2.2021. He submitted that in any case before the assessment was completed, form 56F was filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings in response to notices issued by the AO assessee had submitted justification of the deduction u/s 10AA of the Act. Thus, as such, the issue stood examined by the learned AO and also before the assessment order was passed, the Auditor's report in form 56 stood filed. The judgments relied by the learned AR were certainly then holding the field as Hon'ble Supreme Court only on July 11,2022 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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