2017 (2) TMI 1221 - HC - Income Tax

The following questions of law arise for determination (i) Did the ITAT fall into error in holding that invocation of Section 145 of the Income Tax Act 1961 ( the Act ) in the facts of this case was not justified? (ii) Is the impugned order erroneous inasmuch as it interprets Section 80IA (8) and (10) of the Act?

Summary

The Delhi High Court admitted the appeal for determination of two questions of law:
1. Whether the ITAT erred in not justifying the invocation of Section 145 of the Income Tax Act in the case.
2. Whether the impugned order misinterpreted Section 80IA (8) and (10) of the Act.
The issue notice of the appeal was made returnable on 24.07.2017.