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1 result for “reassessment u/s 147”+ Section 80Pclear

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Key Topics

Section 80P5Section 1474Section 143(3)3

SHRI HUMAD JAIN SAKH SAHAKARI SANSTHA MARYADIT,INDORE vs. ITO 2(1), INDORE

Appeal is allowed

ITA 547/IND/2024[2012-13]Status: DisposedITAT Indore22 Jul 2025AY 2012-13
Section 143(2)Section 143(3)Section 147Section 148Section 80P

147 based on information regarding cash deposits. During the reassessment, the AO disallowed the deduction claimed u/s 80P.", "held": "The Tribunal held that the AO's order denying the deduction u/s 80P was bad and illegal. The interpretation of Section