2024 (4) TMI 887

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....Assessee : Shri Haridas Bhatt For the Department : Smt Mahita Nair ORDER PER NARENDRA KUMAR BILLAIYA (AM) 1. This appeal filed by the assessee is preferred against the order dated 18.09.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short "Ld. CIT(A)"] pertaining to A.Y. 2018-19. 2. The sum and substance of the grievance of the assessee is that the Ld. CIT(A)/Nationa....

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....m of deduction. According to the Assessing Officer, the interest received from the investments with the cooperative bank is not eligible for deduction under section 80P(2)(d) of the Act. 4. Assessee carried the matter before the Ld. CIT(A) but without any success. 5. Before us, counsel for the assessee draw our attention to the order of the First Appellate Authority in A.Y. 2017-18 in which ....