VIBHAGIYA SAHAKARI KHATYA TIL KARMACHARYACHI SAHAKARI PATPEDHI MARYADIT,PUNE vs. INCOME TAX OFFICER WARD 6(1) PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: MS. ASTHA CHANDRA & SHRI Dr. DIPAK P. RIPOTE
PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2018-19 on 17.03.2026, emanating from the Assessment Order u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act, dated 30.03.2021. 2. The assessee has raised the following grounds of appeal : “1)
In the facts and circumstances of the case and in law, the Ld.
Commissioner of Income Tax (Appeals), NFAC Delhi has erred in restricting the deduction u/s 80P(2)(a)(i) to the extent of Rs.58,85,986/- on
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