MESRES ATHOULA CO-OP AGRICULTURE MULTIPURPOSE SERVICE SOCIETY LTD,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JALANDHAR
In the result, both the appeal filed by the assessee are dismissed
ITA 132/ASR/2018[2014-15]Status: DisposedITAT Amritsar02 Mar 2022AY 2014-15
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: NoneFor Respondent: Sh. Satbir Singh, Sr. DR
Section 271Section 80P(1)Section 80P(2)(a)
disallowance are endorsed by the Ld CIT(A). Case law referred : CIT Vs
Kudu Industries ITA No. 388 of 2014 (0&M)(P&H) which followed the decision of CIT Vs Abhishek Industries [2006] 286 ITR 1 (P&H).
6. The Ld CIT(A) erred in not setting aside the bifurcation of balance sheet of the assessee (duly audited