2024 (8) TMI 921

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for Revenue. ORDER PER GEORGE GEORGE K., VICE PRESIDENT: This appeal at the instance of assessee is directed against Addl./JCIT(A)-1, Pune dated 15.2.2024 for the assessment year 2020-21 passed u/s 250 of the Income Tax Act, 1961 (in short "The Act"). 2. Brief facts of the case are that assessee is a Co-operative Credit Society. For the assessment year 2020-21, return of income wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iling the appeal before the first appellate authorities as against the intimation passed u/s 143(1) of the Act. It was submitted by the ld. A.R. that assessee had preferred rectification u/s 154 of the Act against the intimation passed u/s 143(1) of the Act and the last rectification order is dated 3.3.2023. It was submitted that the assessee ought to have filed an appeal as against the order pass....