MOHAMMAD NAZIM,FATEHPUR vs. ITO, WARD- 2(4), FATEHPUR
ITA 30/ALLD/2023[2014-15]Status: DisposedITAT Allahabad12 Sept 2023AY 2014-15
Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2014-15 Mr. Income Tax Officer, Mohammad Nazim, V. Ward-2(4), Fatehpur, Income Tax 133 Kheldar, Fatehpur-212601,U.P. Office, Fatehpur-212601,U.P. Pan:Agepn3675J (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. Amlendu Nath Mishra, Cit-Dr Date Of Hearing: 12.09.2023 Date Of Pronouncement: 12.09.2023 O R D E R
For Appellant: Sh. Mayank Arora, AdvocateFor Respondent: Sh. Amlendu Nath Mishra, CIT-DR
Section 143Section 143(3)Section 50C
50C (2) of the Act. Copies of both the judgements are attached herewith for your kind perusal and record as Annexure No. IX & X.
2
A.Y. 2014-15
Mr. Mohammad Nazim
9. Because the disallowance of full value of Rs. 10,00,000=00 U/S Sec 54EC is not justified and wrong on the part of the Learned Assessing Authority