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TMI Blog2019 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out that after considering the explanation given by the petitioner, the Assessing Officer has, in the Assessment Order dated 05.03.2015 passed under section 143(3) of the Act held that the petitioner fulfills all the conditions for deduction under section 80IA(4) of the Act. It was submitted that at the time of scrutiny assessment, the Assessing Officer has gone into the issue threadbare and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Assessment Year 2012-13 are hereby stayed. - R/SPECIAL CIVIL APPLICATION NO. 18952 of 2019 - - - Dated:- 22-10-2019 - JUSTICE HARSHA DEVANI AND JUSTICE SANGEETA K. VISHEN, JJ. For The Petitioner (s) : DARSHAN R PATEL(8486) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Darshan Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alling upon the petitioner to inter alia submit the details of the claim of deduction under section 80IA of the Act. It was submitted that the petitioner had duly given a response to the said notice and had furnished the necessary details. The attention of the court was invited to the detailed submission on the claim made under section 80IA(4) of the Act for the Assessment Year under considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the assumption of jurisdiction by the Assessing Officer under section 147 of the Act is without authority of law. 3. Having regard to the submissions advanced by the learned advocate for the petitioner, issue Notice , returnable on 10th December 2019 . By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 28.03.2019 issued by the respondent u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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