GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL
In the result, the appeal of the assessee is allowed
ITA 110/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Jun 2022AY 2016-17
Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)
For Appellant: Shri M. Goenka, CAFor Respondent: Shri Sudipta Guha, CIT, DR
Section 142(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)
Penalty proceeding u/s 271(1)(c) of the Income Tax Act 1961 is initiated separately for furnishing inaccurate particulars of income to the tune of Rs.5,35,081/-.
7. Disallowance of deduction claimed u/s 80P of the Act.
(i) During the year under consideration the assessee has claimed deduction u/s 80P of the Act amounting