SMT. PRIYA ARORA,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH
In the result, the appeals of the Assessee are disposed off as under:-
ITA 153/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh09 Oct 2024AY 2009-10
Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 153 To 155/Chd/2019 "नधा"रण वष" / Assessment Years : 2009-10, 2010-11 & 2011-12 Smt. Priya Arora, Vs. The Acit, बनाम Central Circle-Ii, 1136, Ist Floor, Chandigarh Sector 8-C, Chandigarh "थायी लेखा सं./Pan No: Ackpa6762B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit, Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 09.10.2024 आदेश/Order Per Bench:
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 2Section 2(22)(e)
disallowed this deduction on the ground that the appellant had not filed its return of income u/s 139(1)/139(4) and hence was not entitled to claim the deduction under chapter VI A of the Act. It was further stated that issue of provision of Section 153A not being for the benefit of the assessee.
The AO further relied
