The appeal of the assessee is ALLOWED in above terms
Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No. 651/Pun/2024 निर्धारण वषा / Assessment Year : 2013-14 Divyadatta Digamber Nagari Sahakari Patsanstha Moti Heights, Azaad Chowk, New St-Stand, Koregaon, Satara-415501 Pan: Aaeas1871L . . . . . . . अपीलार्थी / Appellant
80A of the Act. ITAT-Pune Page 9 of 16 Divyadatta Digamber Nagari Sahakari Patsanstha Vs ITO ITA No.651/PUN/2024 AY:2013-14 8 Scope of section 154 of the Act;, cognition 8.1 Without literal reproduction of section, it shall be purpose to state that, subject to other provisions of the Act, the income tax authorities are duty bond to amend