VALENCIA TOWERS C WING COOP-HSG. SOC. LTD,MUMBAI vs. ITO WARD 19(3)(1), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “K(SMC
PER ANIKESH BANERJEE, J.M:
The instant appeal of the assessee was filed against the order of the Learned
Commissioner of Income-tax Appeal / Addl / JCIT (A), Thiruvananthapuram [for brevity, ‘Ld.CIT(A)’] passed under section 250 of the Income-tax Act, 1961 (in short,
‘the Act’), for Assessment Year 2020-21, date of order 07.03.2025. The impugned order was emanated from the order of the Central Processing Unit, Income-tax
Valencia Towers C Wing Co-operative Housing Society Limited
Department (in short, ‘the Ld. A.O.’) passed under section 143(1) of the Act, dated
25/11/2021. 2. We heard the rival submissions and considered the documents available on the record. The assessee is a co-operative housing society incorporated in March,
2012 and registered with the