No deduction U/s.10A if Assessee do not file ROI within the due date

IN THE ITAT RAJKOT BENCH (special bench) Saffire Garments Versus Income-tax Officer IT APPEAL NO. 397 (RJT.) OF 2009 [ASSESSMENT YEAR 2006-07] NOVEMBER 30, 2012 ORDER A.K. Garodia, Accountant Member  This special bench has been constituted by Hon’ble President, ITAT u/s 255(3) of the Income tax Act, 1961 to consider and decide the following questions, which relate to the solitary issue arising out of the appeal filed by the assessee for the assessment year 2006-07 being I.T.A. No. 397/RJT/2009:- “(a)  Whether the proviso to Sec. 10A(1A) of the Income Tax Act, whi...