2022 (1) TMI 985

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....A) has erred in law and facts in confirming addition / disallowance of Rs. 1,93,922/- rejecting claim made for deduction U/s 80P. The addition / disallowance needs deletion. 1.2. The Ld. CIT(A) has erred in law and facts in confirming addition / disallowance of Rs. 31,170/- in respect of public distribution scheme. The addition / disallowance needs deletion. 1.3. The Ld. CIT(A) has erred in law and facts in confirming addition / disallowance of Rs. 1,07,441/- in respect of commission income. The addition / disallowance needs deletion. 1.4. The Ld. CIT(A) has erred in law and facts in confirming addition / disallowance of Rs. 55,311/- in respect of Misc. income. The addition / disallowance needs deletion. " ....

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....ef is that during the course of assessment, the Assessing Officer noticed that assessee has claimed deduction u/s. 80P on the following income:- i) Commission Rs. 1,07,441/- ii) Miscellaneous Income Rs. 55,311/- iii) Net Income from public Distribution Scheme Rs. 31,170/- The Assessing Officer has brought to the notice of the assessee that these income did not qualify for deduction under any of the provisions of section 80P(2)(a)/(b)/(d)/(e)/(f). The Assessing Officer has asked the assessee to furnish the supporting details to substantiate the claim of deduction u/s 80P. However, the assessee has not made required compliance before the Assessing Officer, therefore, the Assessing Officer has partly disallowed th....