AROOR CO-OP URBAN SOCIETY LTD,KOZHIKKODE vs. ITO, KOZHIKKODE
In the result, the appeal filed by the assessee is partly allowed
ITA 188/COCH/2021[2016-17]Status: DisposedITAT Cochin27 Jun 2022AY 2016-17
Bench: Shrigeorge George K.And Shrilaxmi Prasad Sahuaroor Co-Operative Urbn Society Dcit, Central Prossing Centre Aroor P.O., Kakkattil 673507 Bangalore Vs.
For Appellant: Shri V.S. Narayanan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143Section 143(1)Section 143(1)(a)Section 80P
138 taxmann.co m 571
7
Aroor Co-Operative Urbn Society
(Madras). In this case the assessee filed his return of income belatedly and return was processed under Section 143(1)(a) of the Act by observing that “in schedule Chapter VI-A, under Part-C deduction in respect of certain incomes, in Sl.No. 2.1 deduction is claimed under Section