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
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Jila ALP Sankhyak Bachat Sahakari
Sakh Samiti Maryadit Vs. DCIT, CPC amendment disabling an assessee to claim deduction under Chapter
VIA of the Act was incorporated in Section 80AC of the Act vide the Finance Act, 2018 w.e.f. 01.04.2018, but as no such amendment was made available in section 143(1)(a) of the Act till 01.04.2021, therefore
