2022 (9) TMI 159

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...., VP : This appeal by the assessee is directed against the order passed by the CIT(A)-2, Nashik on 07-05-2019 in relation to the assessment year 2015-16. 2. It is a recalled matter inasmuch as the earlier ex parte order passed by the Tribunal on 06-02-2020 was recalled vide its later order in M.A.No.106/PUN/2021 dated 20-05-2022. 3. The only grievance raised by the assessee in this appeal....

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....icate did not pertain to the period of previous year relevant to the assessment year under consideration. Eventually, he sustained the disallowance of deduction claimed u/s.80P, against which the assessee approached the Tribunal. 5. Having heard both the sides and gone through the relevant material on record, it is seen that the denial of deduction by the ld. CIT(A) is based on the fact that th....