Search: reassessment

4 results for “reassessment”+ Section 80A(5)clear

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Section 14813 Section 80P(2)(a)12 Section 80P8 Section 139(1)7 Section 148A6 Deduction4 Disallowance4 Section 147r3 Section 143(2)3

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

ITA 433/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2016-17

Section 139(1)Section 143(2)Section 147rSection 148Section 56Section 80ASection 80A(5)Section 80PSection 80P(2)(a)

80A(5) bars deduction only if\nnot claimed in the return. Appellant hadclaimed in deduction in response\nto the notice under section 148, and deductionshould be allowed. And\nfurther, Section 80AC amendment applies only from AY2018-19 onwards,\nnot from AY 2015-16. As this matter relates to the AY 2015-16.\n3.\nThe learned CIT(A) erred in relying

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER, WARD-1, KAKINADA