The assessee is within its rights to claim deductions u/s. 80-IA(4) in its returns filed in response to notices issued u/s. 153A in respect of pending assessment proceedings for the assessment years 2017-18, 2018-19, and 2019-20 although such deductions were not made in the original returns filed u/s. 139(1) of the Act (before search) and such claims were also not raised vide revised returns filed u/s. 139(5) of the Act, the assessee is entitled to the deduction for the year.(AY. 2020-21)
CIT (Dy.) v. ABCI Infrastructure P. Ltd. (2024) 111 ITR 10 (SN) (Guwahati)(Trib.)
S. 80IA : Infrastructure facility-Search and seizure-claim though not claimed in the original return filed before search-Assessee is entitled to the deduction. [S.80IA(4), 139(1),139(5), 153A]