KADAVATHUR SERVICE CO-OPERATIV BANK LTD ,KADAVATHUR vs. ACIT, WARD-2, KANNUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 213/COCH/2024[2015-2016]Status: DisposedITAT Cochin29 Nov 2024AY 2015-2016
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
For Appellant: Sri.Arun Raj, AdvocateFor Respondent: Smt.Leena Lal, Senior AR
Section 139(1)Section 139(4)Section 142(1)Section 148Section 80(5)Section 80ASection 80A(5)Section 80P
disallowed by the Assessing
Officer /CPC on the ground that the assessee has filed the return of income u/s.139(4) of the Act, meaning thereby the
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ITA No.213/Coch/2024. Kadavathur SCB Limited assessee has filed belated return, and hence, not entitled for the deduction u/s.80P of the Act.
3. Aggrieved with the order of the CPC, the assessee filed
