AA522 KUNNATHUR VELAMPALAYAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

The appeal of the assessee is allowed

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

148A(b) and issued notice u/s. 148 of the Act reopening the assessment. The assessee in response to the notice u/s. 148 of the Act filed the return of income declaring Nil income. The A.O subsequently completed the assessment by determining the total income of the assessee at Rs. 16,634/- denying the deduction claimed u/s