NASHIK DISTRICT POLICE CO OPERATIVE CREDIT SOCIETY LTD NASHIK,NASHIK vs. INCOME TAX OFFICER, NATIONAL E ASSESSMENT CANTER, DELHI
In the result, appeal of the assessee is allowed
ITA 727/PUN/2025[AY 2018-19]Status: DisposedITAT Pune21 Jan 2026
Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.727/Pun/2025 निर्धारण वषा / Assessment Years: 2018-19 Nashik District Police Co- V The Income Tax Officer, Operative Credit Society Ltd., S National E Assessment Sagar Plaza, Third Floor, Above Centre, Delhi. Axis Bank, Audumbar Nagar, Mumbai Agra Road, Nashik – 422003. Pan: Aacan6075F Appellant/ Assessee Respondent / Revenue Assessee By Shri Pramod Shingte Revenue By Smt Neha Thakur – (Virtual) Date Of Hearing 20/01/2026 Date Of Pronouncement 21/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For A.Y.2018-19 Dated 23.02.2024 Emanating From Assessment Order U/S.143(3) Read With Section 143(3A) & 143(3B) Of The I.T.Act, Dated 31.03.2021. The Assessee Has Raised The Following Grounds Of Appeal :
Section 143Section 143(3)Section 250Section 66Section 80Section 80P(2)(a)Section 80P(2)(d)
256 ITR 385) and thus the total deduction of Rs. 1,48,78,730/- disallowed u/s 80P(2)(a)(i) or 80P(2)(d) of the IT Act was not justified.
5. The Appellate craves the right to add, amend, modify, alter, revise, substitute, delete any or all grounds of the appeal, if deemed necessary at the time of hearing
