- (1.) Heard Sri Manish Misra, learned counsel for appellant and Sri Desh Deepak Chopra, learned counsel for respondent assesses.
(2.) This is an appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as " Act 1961") arising from judgment and order dated 30.10.2015 passed in ITA No. 38//LKW/2015 relating to assessment year 2009-10.
(3.) It was admitted on the following substantial questions of law:- " (i) Whether the Income Tax appellate Tribunal was justified in allowing the deduction u/s 80IA to the assessee on the basis of return filed after the issue of notice u/s 153A of the Act. " (ii) Whether the Income Tax Appellate Tribunal was justified under the facts and circumstances of the case in confirming the order of CIT (A) who has travelled beyond the statutory provision of Chapter VIA, u/s 80 A (5) of the Income Tax Act, 1961 which clearly provides that if assessee fails to make a claim in his return of income of any deduction; no deduction shall be allowed to him thereunder".;