2022 (6) TMI 126

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....assessee's appeal for assessment year 2013-14 arises against the CIT(A)-4, Pune's order dated 24.06.2019 passed in case no. PN/CIT(A)-4/Ward- 3, Satara/479/2017-18/188 involving proceedings u/s 154 of the Income Tax Act, 1961; in short the Act. Heard both the parties. Case file perused. 2. It transpires during the course of hearing that the assessee's sole substantive grievance challenges co....

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....ation u/s 154 of the Act dated 26.07.2017, the appellant requested for allowing deduction u/s 80P of the Act of Rs. 34,39,055/-. The AO, vide order u/s 154 of the Act dated 5.01.2018, rejected the application of the appellant as it had not claimed the deduction in its return of income. 6.3.2 After due consideration of the facts and circumstances, mentioned above, as also from the Intimati....

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....ised return. 6.3.3 The CBDT Circular No. 689 mentioned by the appellant in its ground of appeal is pertaining to processing under the erstwhile Section 143(1)(a) of the Act whereas the appellant's case relates to Intimation u/s Section 143(1) of the Act. Further, the decisions relied upon by the appellant in his grounds of appeal and submissions can be differentiated on facts. Most of....