THE PREMIER CO-OPERATIVE CREDIT SOCIETY,MUMBAI vs. CIT(A), NFAC, DELHI
In the result, the appeal of the assessee is allowed
ITA 2605/MUM/2024[2019-20]Status: DisposedITAT Mumbai20 Aug 2024AY 2019-20
Bench: Ms Padmavathy S, Am & Shri Sandeep Singh Karhail, Jm
For Appellant: Shri Deven Patil & Shri MilindFor Respondent: Shri Sridhar G. Menon, Sr. DR
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 80ASection 80P
facts of the present case, admittedly the provision enabling the AO to pass an order relying upon sub-clause (5) of Section 143(1)(0) was not on the Statute for 2018-19 assessment year. Accordingly, for the detailed reasons hereinabove, setting aside the impugned order, the appeal