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Section 143(3)8 Section 80P(2)(d)4 Section 253(5)2 Section 402 Section 143(2)2 Depreciation2 Disallowance2

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

ITA 663/IND/2025[2020-21]Status: DisposedITAT Indore27 Mar 2026AY 2020-21

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(3)Section 253(5)Section 80P(2)(d)Section 80P(4)

iii) Hon’ble Madras High Court – Thorapadi Urban Co-op Credit Society Ltd. Vs. ITO (2023) 156 taxmann.com 419 (Madras) (iv) ITAT, Indore – Indore Sahakari Dugdh Sangh Maryadit Dairy Compound Vs. ACIT/ITO – ITA No. 293 & 294/Ind/2024, order dated 17.09.2024. (v) ITAT, Mumbai – Pathare Prabhu Co-operative Housing Society Ltd. Vs. ITO (2023) 153 taxmann.com 714 (Mum – Trib.) (vi) ITAT, Mumbai

THE ACIT 1(1), UJJAIN vs. M/S PARAG FANS & COOLING SYSTEMS LTD., DEWAS

In the result appeals of the Revenue in ITA Nos