M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALI SAHAKARANA SANGHAM vs. THE COMMISSIONER OF INCOME TAX
ITA/120/2019HC Kerala14 Mar 2023
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.
For Appellant: M/S. NILESHWAR RANGEKALLU CHETHU VYAVASAYA THOZHILALIFor Respondent: THE COMMISSIONER OF INCOME TAX
Section 139(4)Section 148Section 80P
disallowed on the
ground that the claim for deduction had not been made in a valid
return filed by the appellant in terms of the IT Act. It was the stand of
the Assessing Officer that in view of the provisions of Section 80A(5) of
the IT Act, the claim for deduction could not be considered
