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Section 80P(2)5 Section 1544 Section 80P4 Section 44A3 Section 143(1)(a)2 Section 44B2

PRABHAT GRAMIN BIGARSHETI SAHAKARI PATNSANSTHA MARYADIT TADWADI,RAIGAD vs. ITO, WARD 3, PANVEL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1433/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Akash KumarFor Respondent: Shri Vishal Makawane

Section 143(1)(a)Section 154Section 44ASection 44BSection 80Section 80PSection 80P(2)Section 80P(2)(a)

44B or section 44BBA, on and from the 1st day of April, 1985 or, as the case may be, the date on which the relevant section came into force, whichever is later : Provided [also] that in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with