KONIZERLA SRI TILAK PACS, KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA
In the result, appeal of the assessee is dismissed
ITA 136/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam14 Aug 2024AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.136/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Konizerla Sri Tilak Pacs, Vs. Income Tax Officer, 1-126 Konizerla, Penugolanu Ward-3(5), Post, Gampalagudem Mandal, Vijayawada. Krishna District, Andhr Pradesh. Pan: Aabak2512K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Sri Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 18/07/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R
For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Dr. Aparna Villuri, Sr. AR
Section 139Section 139(1)Section 142(1)Section 144Section 270ASection 271FSection 80A(5)Section 80PSection 80P(2)(a)
270A & U/s. 271F of the Act since the assessee has filed the return of income as per the provisions of section 139 of the Act and made erroneous claim of deduction U/s. 80P of the Act.
Thus, the Ld. AO determined the assessed income of the assessee at Rs. 27,47,952/- and made disallowance