DCIT, CENTRAL CIRCLE-1,, JODHPUR vs. M/S. ADARSH CREDIT CO-OPERATIVE SOCIETY LTD. , SIROHI
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Income Tax Appellate Tribunal, “DB” BENCH JODHPUR
PER MAKARAND VASANT MAHADEOKAR, AM:
This appeal by the Revenue is directed against the order dated 12.03.2018 passed by the learned Commissioner of Income-tax (Appeals)-2, Udaipur[hereinafter referred to as "the CIT(A)"], for the assessment year 2014-15, arising from the assessment order dated 30.12.2016 passed under section 143(3) of the Income-tax Act, 1961[hereinafter referred to as "the Act"].
2 M/s Adarsh Credit Co-Operative Society Ltd.
The Revenue has raised the following grounds of appeal:
On the facts and circumstances of the case Ld. C.I.T. (A) has erred in:
Whether on the facts and in the circumstances of the case CIT(A) was right in allowing deduction u/s 80P claimed
The order continues below.
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