M/S. MARARIKULAM SERVICE CO-OP BANK LTD,ALAPPUZHA vs. THE ITO, WD-2, ALAPPUZHA, ALAPPUZHA
In the result, the appeal filed by assessee stands allowed for statistical purposes
ITA 168/COCH/2021[2019-20]Status: DisposedITAT Cochin15 Sept 2022AY 2019-20
Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Mararikulam Service Co-Operative Bank Ltd. No. 1509, The Income Tax Mararikulam North Officer, P.O., Ward – 2, Cherthala, Alappuzha. Alappuzha – 688 549. Vs. Kerala. Pan: Aacam9305P Appellant Respondent Assessee By : Shri Amaljith P J, Ca : Smt J M Jamuna Devi, Sr. Revenue By Ar Date Of Hearing : 15-09-2022 Date Of Pronouncement : 15-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 13/08/2021 Passed By Nfac, Delhi For A.Y. 2019-20 On Following Grounds Of Appeal: Tax Effect Relating To Grounds Of Appeal Each Ground Of Appeal (See Note Below) Intimation Order U/S. 1. 143(1) Is Against The Law Rs.7,36,849/- & Facts Of The Case
For Appellant: Shri Amaljith P J, CA
Section 1Section 139Section 139(1)Section 139(4)Section 143(1)Section 80Section 80ASection 80P
80-1E, unless the return of income by the assessee is furnished on or before the due date specified under sub-section (1) of section 139 of the Income-tax Act. However, this burden was not cast upon the assessee claiming deduction under other similar provisions contained in Chapter VIA of the Income-tax Act under the heading