In the result, appeal filed by the assessee is allowed

Bench: : Shri S. Rifaur Rahmanassessment Year: 2018-19 Joura Co-Operative Marketing Vs. Income-Tax Officer, Society Limited Ward-1, Morena The Joura Dist Morena Dist. Morena Pan :Aabaj1828K (Appellant) (Respondent) Assessee By Shri S. N. Agarwal, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 16.02.2026 Date Of Pronouncement 19.02.2026 Order

section 80P of the Act available with the appellant. 8. The appellant craves leave to add, alter, modify any grounds of appeal taken by it on or before the date of final hearing. 6. At the time of hearing, ld. AR of the assessee brought to our notice the relevant facts on record and submitted that the assessee