HIRA PREM MILAN CO-OP OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. CIT APPEALS, MUMBAI
In the result, the appeal is allowed for statistical purposes
ITA 1309/MUM/2023[2016-2017]Status: DisposedITAT Mumbai06 Jul 2023AY 2016-2017
Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()
Section 143(1)Section 143(1)(d)Section 4Section 80PSection 80P(2)(d)
declaring
NIL income on 29/09/2016. The return was processed under section 143(1) whereby an adjustment of Rs.14,51,500/- was made under section 143(1)(d) which was claimed as a deduction under section 80P by the assessee in the return of income. Aggrieved, the assessee filed appeal before ... existed in A.Y. 2010-11
wherein the Learned CIT (Appeals) has accepted assessee's contention. The Ld.AR also submitted that the intimation under section 143(1)(d) is without jurisdiction since the Assessing Officer has not informed the assessee about the proposed adjustment.
However, the Bench during the course
