SHREE SREE BALANANDA TRUST,DEOGHAR vs. ITO, EXEMPTION WARD,, DHANBAD
In the result, this appeal of assessee is allowed
ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17
Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue
Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154
1)(a) of the Income- tax Act, 1961, it was held as under (page 98):
The said clause clearly provides that the Income-tax Officer can make an adjustment to the income or loss declared in the return if, on the basis of the information available in such return, accounts or documents, the deduction, allowance or relief claimed is prima
