2023 (1) TMI 35

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....x Act, 1961 (hereinafter referred to as 'the Act') by National e-Assessment Centre, Delhi dated 12.01.2021. 2. Grounds taken by the assessee are reproduced as under: "i. For that on the facts and circumstances of the case and in law, the disallowance of claim of deduction under Chapter VI of the Act is illegal and not sustainable. ii. For that on the facts and circumstances of the nature of business, the total income earned by the appellant is exempt u/s 10(1) of the Act. iii. For that the computation sheet is not in agreement with the assessment order u/s 143(3) of the Act. iv. For that the interest charged u/s 234A, 234B, 234C & 234F amounting to Rs. 4,28,748/- is not applicable in accordance with th....

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....espect of demand raised by the ld. AO in the computation sheet, of Rs. 14,00,517/- wherein the deduction claimed u/s 80P(2) has not been taken into account, which is not in agreement with the assessment order passed by the ld. AO. 5. Ld. Counsel for the assessee referred to page 24 of the Paper Book containing ITR acknowledgement for the return filed by the assessee. Scanned copy of the same is reproduced as under: 6. Ld. Counsel submitted that once ld. AO has given categorical findings that the returned income is accepted as assessed income without making any modification, there is no occasion for any tax demand payable by the assessee against the return filed by the assessee. The tax payable in the return filed by the assessee was R....

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....ocument 1 COMPUTATION OF INCOME AND TAX THEREON PERSONAL INFORMATION AND THE TRANSMISSION INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR-4, ITR-5, ITR-6,ITR-7 transmitted electronically with digital signature] Name SRIJANI FARMERS SOCIETY FOR RURAL LIVELIHOOD DEVELOPMENT Flat/Door/Block No NA Road/Street/Post Office PO-BEGOPARA Town/City/District NADIA Name Of Premises/Building/Village PATULI Assessment Year 2018-19 PAN AAKAS7255A Form No. which has been ITR-5 electronically transmitted Area/Locality PS- RANAGHAT AOP/BOI Status State Pin/ZipCode Aadhaar Number/Enrollment ID ....