2021 (3) TMI 1457

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..... reasons recorded by the AO pertaining to deduction claimed u/s 80IA( 4) was already considered while passing order under section 143(3) and the reliance placed on subsection (12)(a) of section 80IA also would not be applicable as the case is covered by clause (b) of subsection (12) of section 80IA - HELD THAT:- Considering the above submissions, issue notice returnable on 6th May, 2021. In the me .....

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..... ssessing Officer pertaining to deduction claimed under section 80IA( 4) was already considered while passing order under section 143(3) of the Act, 1961 by the Assessing Officer. Mr. Hemani further pointed out that the reliance placed on subsection (12)(a) of section 80IA also would not be applicable as the case is covered by clause (b) of subsection (12) of section 80IA of the Act, 1961. 3. Consi .....

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