JILLA ALP SANKHYAK BACHAT SAHAKARI SAKH SAMITI MARYADIT, DURG,DURG vs. INCOME TAX OFFICER, WARD - 2(1), BHILAI
In the result, appeal of the assessee is allowed in terms of my aforesaid observations
ITA 143/RPR/2022[2018-19]Status: DisposedITAT Raipur14 Dec 2022AY 2018-19
Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.143/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Jila Alp Sankhyak Bachat Sahakari Sakh Samiti Maryadit, Baba Kabuli Shah Road, Old Bus Stand, Durg-491 001 (C.G.) Pan : Aactj4269N .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Cpc, Bengaluru. ……""यथ" / Respondent
For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P
10A, 80-IA, 80-IAB, 80-IB, 80-IC,
80-ID or 80-IE of the Act, and Section 143(1)(a)(v) was only post- amendment that was made available on the statute vide the Finance
Act, 2021 w.e.f. 01.04.2021 been made compatible, and in fact workable, to facilitate a disallowance
