KOTHARI AGRITECH PVT. LTD,,SOLAPUR vs. THE DCIT, CIRCLE-1, SOLAPUR
In the result, the both appeals of the assessee in ITA Nos
ITA 2455/PUN/2024[2018-2019]Status: DisposedITAT Pune09 Sept 2025AY 2018-2019
Bench: Shri R.K. Panda & Ms. Astha Chandra
For Appellant: Shri Nikhil TiwariFor Respondent: Shri Ramnath P Murkunde
Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 14ASection 154Section 80Section 801ASection 80ISection 80J
801E, unless the return of income by the assessee is furnished on or before the due date specified under Section 139(1). Exact wordings of the Act is reproduced here for ready reference:
25. For section 80AC of the Income-tax Act, the following section shall be substituted, namely:-
80AC. Deduction not to be allowed unless return furnished-Where
