GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM
In the result, appeal of the assessee is dismissed
ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17
Bench: Shri Ravish Sood, Hon'Ble**
Section 139(1)Section 147rSection 148
747/- under Section 80P(2)(a)(i) of the Income Tax Act, 1961 solely on the ground that the return was filed beyond the due date specified under Section 139(1), without appreciating that the Appellant had filed a valid return in compliance with the notice u/s 148.*
- *2. The learned CIT(A) failed to appreciate that Section
