SAHKARI GANNA VIKAS SAMITI LTD.,LAKHIMPUR KHERI vs. ACIT, SITAPUR
In the result, the appeal of the assessee is allowed
ITA 351/LKW/2024[2019-20]Status: DisposedITAT Lucknow28 Nov 2024AY 2019-20
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2019-20 Sahkari Ganna Vikas Samiti Acit Sitapur/Cpc, V. Limited Income Tax Deptt., C/O Ayyubi Chamber, Raniganj, Bengaluru-560500. Lakhimpur Kheri, U.P.-241001. Pan:Aawfs0887P (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 26 11 2024
For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P
143(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely –
(a) the total income or loss shall be computed after making the following adjustments, namely: -
(i).....
(ii).....
(iii)....
(iv)....
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(v) disallowance
