RAVI KANT LUTHRA,AMRITSAR vs. INCOME TAX OFFICER WARD-1(1), AMRITSAR
In the result, the appeal of the assessee is allowed
ITA 444/ASR/2024[2021-22]Status: DisposedITAT Amritsar27 Nov 2025AY 2021-22
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 444/Asr/2024 Assessment Year: 2021-22 Ravi Kant Luthra, 1-Patel Vs. Adit, Cpc, Chowk Guru Bazar, Amritsar. Bengaluru. [Pan:-Alnpk7173Q] (Appellant) (Respondent) Sh. Himanshu Gupta, Ca Appellant By Respondent By Sh. Charan Dass, Sr. Dr
Section 115BSection 139(1)Section 143(1)Section 250Section 250(6)
disallowance of deduction or addition of income appearing in form 26AS or form
16A'.
5. Without prejudice to the aforesaid grounds, the Ld. CIT(A) has erred in not appreciating that even if the benefit of lower tax rate as per section 115BAC is denied to the-assessee, then, in such a case, the assessee is entitled to avail deduction
