9911796707
TMI Blog2021 (8) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... was not granted to the writ petitioner and thus the Assessment Order is perverse - HELD THAT:- Petitioner brought to the notice of this Court that during the pendency of the writ petition, the petitioner filed an appeal before the Appellate Authority namely Commissioner of Income Tax (Appeals) and in view of the fact that the writ petition is pending for long years, the petitioner has not pursued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d consequential Rectification Order dated 18.01.2012. 2. The learned counsel for the petitioner strenuously contended that the deduction under Section 80 IA of the Income Tax Act was not granted to the writ petitioner and thus the Assessment Order is perverse. The petitioner has stated that they are entitled to claim deduction under Section 80 IA of the Act and the said benefit can be claimed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not pursued the appeal and the said appeal was dismissed for non-prosecution. Therefore, the petitioner has filed further appeal before the ITA in ITA No.2038/CHY/2018 and the said appeal is still pending. 4. This Court is of the considered opinion that all the disputed facts raised by the petitioners regarding the application of Section 80 IA of the Act as well as the errors in computation of i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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