BALLALESHWAR SAHAKARI PATPEDHI MARYADIT ,MUMBAI vs. ITO WARD-17(2)(1), MUMBAI
In the result, the solitary ground of appeal filed by the assessee is partly allowed with above directions
ITA 1237/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 Jul 2023AY 2018-19
Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Ballaleshwar Sahakari Patpetdhi Income Tax Officer, Maryadit 11/11A, Amnir, Bldg, Ward 17(2)(1), Vs. Navroji Hill Road No.9, Mumbai-400 020 Dongiri, Mumbai-400 009 (Appellant) (Respondent) Pan No. Aaatb6933F Assessee By : Shri P.S. Shingte, Authorised Representative Revenue By : Shri Ashok Kumar Ambastha, Sr Dr Date Of Hearing: 13.07.2023 Date Of Pronouncement : 19.07.2023
For Appellant: Shri P.S. Shingte, AuthorisedFor Respondent: Shri Ashok Kumar Ambastha, SR
Section 143(3)Section 144BSection 56Section 80Section 80(2)(p)Section 80PSection 80P(2)Section 80P(2)(a)
bank dividend of ₹61
and Apna Bank saving interest of ₹168 which are not eligible for deduction under Section 80(2)(p)(a)(i) of the Act. (ii) With respect to the loan from deposit of ₹51,775/-, printing and stationary deposit of ₹1,11,504/-, recovery and court charged