In the result, both the appeals of the assessee are allowed
Bench: Shri Sanjay Garg & Shri Girish Agrawal
2 That the action of the AO in disallowance in intimation u/s. 143(1) of claim u/s. 80P which is a debatable issue and requires scrutinisation and verification is unlawful and unjustified. 3. That the disallowance of claim u/s. 80P in pursuance to deduction under Chapter VIA in intimation under section 143(1) even after allowing in scrutiny assessment proceeding