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No reassessment for breach of provisions of section 80IB If disclosed during Original assessment
Case Law Details
- Case Name
- Anand Developers Vs ACIT (Bombay to Goa High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All High Courts, Bombay High Court
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Anand Developers Vs ACIT (Bombay to Goa High Court)
It is the case of the Petitioner that Petitioner, vide letter dated 20th February, 2015, in the course of Original assessment proceedings before the AO had itself submitted that a few flats may have been allotted to persons in violation of clause 10(f) of section 80IB of the IT Act. However, in the same letter, it was contended that this ought not to be regarded as any breach of the provisions of section 80IB or in any case, this ought not to be regarded as any breach of the provisions of section 80IB in its entirety and at the highest, ben...
