2022 (9) TMI 1375

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...."] dated 25.05.2022 arising out of the assessment order framed u/s 143(1) of the Act dated 13.05.2019. 2. The assessee is in appeal before this Tribunal raising the following grounds: "1. That the Ld. CIT (A) erred in law as well as on the facts in dismissing the appeal to affirm the order of the Assessing Officer, without verification and examination of the records and provisions of law on the issue on hand. 2. That the Ld. CIT (A) erred in law as well as on facts to upheld the order of the Assessing Officer denying the claim of the assessee u/s.80 (P) (2) of the Income Tax Act. 3. That the Ld. CIT (A) erred in law in adjudicating that the Poultry farming is not an eligible activity u/s 80(P) (2) of the Act. ....

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....d "Income from Business or Profession" deduction under Chapter VIA u/s 80P(2) of the Act at Rs. 4,52,750/- was claimed. Return was processed and in the intimation u/s 143(1)(a) of the Act issued by the Centralised Processing Centre, deduction claimed u/s 80P(2) of the Act was denied with the remark given that deduction under Chapter VIA will not be allowed unless respective Schedules are filled properly. It prima facie shows that there were certain columns in Income Tax Return which the assessee failed to fill properly which resulted in denying of the said claim. Rectification application filed by the assessee could not bring any favour as in the order u/s 154 of the Act it is stated that, "On verification, it is seen that there is no prima....