SRI. SANJAY RAMPRAKASH SAXENA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC, , BENGALURU
In the result, appeal of the assessee is allowed
ITA 176/BANG/2023[2009-10]Status: DisposedITAT Bangalore25 May 2023AY 2009-10
Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2009-10 Shri. Sanjay Ramprakash Saxena, Dcit, G1, Smr Devmuk Cpc, Sy. No.97/104, 9Th Main, Vs. Bengaluru. Bannerghatta Road, Vijaya Bank Layout, Bengaluru – 560 076. Pan : Aozps 7209 E Appellant Respondent Assessee By : Shri. Bharath Shetty, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel. Date Of Hearing : 17.05.2023 Date Of Pronouncement : 25.05.2023
For Appellant: Shri. Bharath Shetty, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 10Section 10(13)Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 17(2)Section 250Section 80CSection 80D
451/-. During the course of processing of return under section 143(1)(a) of the Act wherein disallowances were made which is as under:
i.
Value of perquisites under section 17(2) of the Act - Rs.12,335/-
(twice considered) ii.
HRA exemption under section 10(13A) of Rs.1,03,772 /- iii.
Deduction under Chapter VI A – Rs.94,000/-.
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