ITAILI SADHAN SAHKARI SAMITI LIMITED,FATEHPUR vs. ITO-2(4), FATEHPUR
In the result, the appeal is allowed for statistical purposes
ITA 58/ALLD/2024[2017-18]Status: DisposedITAT Allahabad27 Dec 2024AY 2017-18
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18
For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 144Section 250Section 270Section 44A
Section 44AD applies only to resident assessee who is an individual,
Hindu Undivided Family and partnership firm but not Limited Liability Partnership
(LLP) firm. Thus, both Ld. Assessing Authority and Ld. Appellate Authority have made reckless assessment and erroneous confirmation of the same without considering the fact that the appellant is having status of Co-operative Society.
7. Because
