ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR
In the result, appeal filed by the Revenue for the assessment year
ITA 390/NAG/2019[2012-13]Status: HeardITAT Nagpur27 Nov 2024AY 2012-13
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 139(1)Section 143(1)Section 143(2)Section 80PSection 80P(2)
D E R
PER K.M. ROY, A.M.
The present appeal has been filed by the Revenue challenging the impugned order dated 27/09/2019, passed by the learned Commissioner of Income Tax (Appeals)–1, Nagpur [―learned CIT(A)‖] for the assessment year
2012–13. 2. The following grounds have been raised by the Revenue.
‖1. Whether on the facts