2023 (3) TMI 1046

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....Sr. D.R. ORDER The appeal filed by the assessee is against the order passed by the Ld. CIT(Appeals), National Faceless Appeal Centre (NFAC), Delhi on 03.10.2022 for A.Y. 2018-19. 2. The grounds of appeal raised by the assessee are as under: "1. Order passed u/s u/s 143(3) r.w.s. 143(3A) & 143(3B) of the act is bad-in-law which the ld. CIT(A) failed to appreciate. 2. the ....

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....t order the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. A.R. submitted that the assessee's case was selected for limited scrutiny at the return of income was filed on 05.10.2018 after claiming deduction under Section 80P of the Act. Subsequently, the assessee filed revised return of income on 20.02.2019 declaring total income of Rs. NIL. ....

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.... Mehsana Urban Cooperative Society and the same should have been taken into account by the Assessing Officer. The Ld. A.R. further submitted that the interest on deposits with Cooperative Banks was from Baroda Central Cooperative Bank Ltd., Mehsana Urban Cooperative Bank Ltd. and Prime Cooperative Bank Ltd. which are the Cooperative Societies. 6. The Ld. D.R. relied upon the assessment order an....