2022 (12) TMI 1448

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....Devi, Sr. D.R. ORDER PER: S.S. GODARA, J.M. This assessee's appeal for A.Y. 2018-19arises against the National Faceless Appeal Centre(NFAC) Delhi's order dated 31.07.2021, passed in case No. CIT(A), Kottayam/10146/2019-20, involving proceedings under Section 143(1) of the Income Tax Act, 1961 (in short the Act). Heard both the parties. Case file perused. 2. Learned counsel representing the ....

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....i Path Sanstha vs. ITO in ITA No.182/Nagpur/ 2019 dated 07.10.2022 has held the foregoing condition(s) as "directory" and not a mandatory one. 4. We find no merit in assessee's foregoing arguments claiming Section 80AC(ii) of the Act as a mere directory provision in the light of Commissioner vs. Dilip Kumar & Company (2018) 9SCC 1(SC)(FB) that provisions in a taxing statute (including deductions)....