SHALIMAR CO.OP. HOUSING SOCIETY LTD,AHMEDABAD vs. INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Sanjay Garg & Shri Narendra Prasad Sinha
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-2, Hyderabad [hereinafter referred to as ‘Ld. CIT(A)’] dated 13/02/2026 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2018-
The assessee in this appeal is aggrieved by the action of the Assessing Officer (in short “the AO”) in disallowing the deduction claimed of Rs. 12,05,230/- u/s 80P(2)(d) of the Act.
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