COMMISSIONER OF INCOME TAX Vs. SUNILBHAI S. KAKAD

JUDGEMENT

(1.) The issue proposed for consideration of this court in the present tax appeal is as follows:

(2.) This was assessed by the Assessing Officer determining the income of the assessee-respondent at Rs. 93,17,200 after disallowing the claims of deduction under section 80IB of the Act. Various additions were made by the Assessing Officer while computing the income of the assessee.

(3.) The assessee-respondent challenged this order before the Commissioner of Income-tax (Appeals) which partly allowed the appeal of the assessee.