9911796707
TMI Blog2023 (9) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory Auditor s report in prescribed Form 56 was not filed before the due date of filing the return - HELD THAT:- As during assessment proceedings 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingson, 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 30.12.19 and 26.2.21 respectively. Both the appeals were h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 before the learned AO. In this context he relied on the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 in the case of Pr. CIT v. Wipro Ltd. [2022] 140 taxmann.c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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