KOLHAPUR SAHAKARI MAJUR AND HAMAL SANSTHA MARYADIT,,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 2 (1),, KOLHAPUR
In the result, the appeal filed by the assessee stands partly allowed
ITA 1138/PUN/2019[2013-14]Status: DisposedITAT Pune08 Sept 2022AY 2013-14
Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita No.1138/Pun/2019 िनधा"रण वष" / Assessment Year: 2013-14 Kolhapur Sahakari Majur Vs. Ito, Ward- 2(1) & Hamal Sanstha Kolhapur. Maryadit, Masjid Complex, 2Nd Floor, Office No.14, Hamal Bhavan, 439-E Ward, Station Road, Shahupuri, Kolhapur- 416001. Pan : Aaaap0326R Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2022 Date Of Pronouncement : 08.09.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Kolhapur [‘The Cit(A)’] Dated 25.04.2019 For The Assessment Year 2013-14. 2. The Appellant Raised The Following Grounds Of Appeal :- “1) On The Facts & Circumstances Of The Case & In Law & By Order Of The Hon'Ble Tribunal 'A' Bench Pune In Ita No. 486/Pun/2012 For A. Y. 2012-13 Which Decision Was Rendered In Favour Of The Assessee Now The Issue Is A 'Covered' In Favour Of The Assessee. Following The Hon'Ble Tribunal Order (Supra) The Deduction Of 82,78,245/- Be Allowed To The Appellant.
For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 80P(2)(a)
65,301/- after claiming deduction u/s 80P(2)(a)(vi) of the Income Tax Act, 1961 (‘the Act’). Against the said return of income, the assessment was completed by the Income Tax Officer,
Ward-2(1), Kolhapur (‘the Assessing Officer’) vide order dated
21.03.2016 passed u/s 143(3) of the Act at a total income of Rs.91,89,670/-. While
