VIVIDHA KARYAKARI CO-OP SOCIETY,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR
In the result, appeal of the Assessee is allowed for statistical purposes
ITA 76/NAG/2025[2021-22]Status: DisposedITAT Nagpur18 Jun 2025AY 2021-22
Bench: Shri Narender Kumar Choudhry
For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Anand Nagrale, Sr.DR
Section 11Section 11(1)Section 131(4)Section 139Section 139(4)Section 250Section 80P(2)(d)
80P(2)(a)(i). The assessee being aggrieved with the said intimation, filed first appeal before the Ld. Commissioner, however, of no avail as the Ld. Commissioner by taking cognizance of return filed by the assessee belatedly and not as per the parameters set out u/sec.
131(4), dismissed the appeal and affirmed the aforesaid disallowances made by the A.O
