CHIGURUVADA DILEEP KUMAR ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3)(1) , BANGALORE

In the result, the appeal filed by assessee in ITA No

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu

section 270A of the act is bad in law. 3.6 The Ld.AO observed that addition was made in the assessment order by disallowing the deduction u/s. 80E and the claim u/s. 10(13A) of the act. The Ld.AR submitted that during the course of the assessment proceedings, assessee has admitted that no education loan was taken and therefore