ALIDAR SEVA SAHAKARI MANDLI LTD.,,GIR SOMNATH vs. INCOME TAX OFFICER, WARD-4,, VERAVAL
In the result, appeal of the assessee is dismissed
ITA 474/RJT/2017[2013-14]Status: DisposedITAT Rajkot13 Jul 2022AY 2013-14
For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 234Section 254Section 80P
disallowed deduction under section 80P on interest income of Rs. 42,28,962/-
Appeal to the CIT(A)-3 did not bring any relief to the appellant.
3. The Ld. CIT (A) has erred in charging interest u/s. 234 in absence of the specific instruction under the Assessment order, my kindly be deleted
4. The Ld. CIT (A) erred