MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 717/PAT/2024[2021-22]Status: DisposedITAT Patna20 May 2025AY 2021-22
Bench: Shri George Mathan & Shri Rakesh Mishra
Section 139(1)Section 142(1)Section 144Section 145(3)Section 24Section 250Section 80C
disallowance of Rs.62,906/ u/s 80C of the I.T. Act and Rs.72,094/- u/s 24(b) should not have been made as the evidences for claiming deduction are in possession of the appellant.
10. For that in the facts and circumstances of the case, the appellant may kindly be given one more opportunity to justify the income
