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Section 1543 Section 143(1)3

HARIOM BIOTECH AGRI FARMING,NAGPUR vs. DCIT CPC BENGALURU, CPC BENGALURU KARNATAKA

In the result, appeal filed by the assessee is dismissed

ITA 300/NAG/2023[2018-19]Status: DisposedITAT Nagpur14 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

Section 10Section 143(1)Section 154Section 154(1)(b)Section 2

disallowance is based on incorrect claim as the schedule of exempt income was not filed. Accordingly, the CPC has rejected the claim of the assessee and had computed total income at ` 1,15,69,580. 4. The assessee being aggrieved went in appeal before the learned CIT(A), who also dismissed the appeal filed by the assessee on the issue