M/S SARASWATI SHEET GRAH,KANPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE
In the result, both the appeals of the assessee are allowed
ITA 17/LKW/2022[2018-2019]Status: DisposedITAT Lucknow23 May 2022AY 2018-2019
Bench: Shri T.S. Kapoor
Section 143Section 143(1)Section 154Section 50ISection 80I
disallowed as a prima facie adjustment.
Some more examples in this regard are non-filing of audit reports or other evidence along with the return of income as required under sections
12A(ft), 33AB(2), 35E