Taxpayer Cannot make fresh Section 80IA Deduction claim After Section 153A Notice

DCIT Vs SEW Infrastructure Limited (ITAT Hyderabad)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) in Hyderabad has clarified that a taxpayer cannot make a fresh claim for deductions under Section 80IA of the Income Tax Act in response to a notice issued under Section 153A after a search. This judgment arises from the case between the Deputy Commissioner of Income Tax (DCIT) and SEW Infrastructure Limited.

The crux of the matter revolves around the interpretation of Section 153A of the Income Tax Act, which pertains to assessments following a search under Secti

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