TaxTMI 
TaxTMI 
2024 (12) TMI 1549
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.... DR) ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against separate impugned order of even date 10/05/2024, by Addl./JCIT (A)-9, Delhi in relation to the adjustment made u/s. 143(1) for the A.Y. 2013-14 and 2014-15. 2. The common ground raised by the assessee in both the years are that the ld. CIT(A) has erred in confirming the action of the ld. AO / CPC in....
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....r was served to the assessee on 02/02/2020 and appeal was filed on 14/02/2020. 4. On merits, it is seen that that the CPC has made adjustment u/s. 80P of Rs. 4,91,145/- in A.Y. 2013-14 and Rs. 9,84,335/- in A.Y. 2014-15 by disallowing the claim of deduction u/s. 80P(2)(d). Before us, it has been contended that, the said adjustment u/s. 80P in A.Y. 2013-14 and 2014-15 could not have been made beca....
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....9. Thus, prior to A.Y. 2021-22, no such adjustment could have been made. Moreover, here in this case as held above, the return of income was furnished within the due date prescribed u/s. 139(1). Thus, the entire disallowance was beyond the scope of Section 143(1) itself. Accordingly, the disallowance made by the CPC and as confirmed by the ld. CIT(A) is set aside and assessee is entitled for reduc....