2024 (6) TMI 1441

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.... Revenue : Shri. R.R. Makwana ORDER PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 20/12/2023 passed by Additional / JCIT(A)-1, Guwahati in relation to the intimation u/s. 143(1) for the A.Y 2018-19. 2. In the grounds of appeal assessee is aggrieved by disallowance of deduction u/s. 80P(2)(d) of Rs. 4,30,922/-. 3. The brief facts are t....

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....ling of return of income has been prescribed in the Act. The CPC has made adjustment on account of disallowance u/s.80P(2)(d) by treating it as income from other sources of Rs. 4,13,922/-. 4. The ld. JCIT(A) has declared the assessee's appeal as infructuous after observing as under:- "6.1 The submission of the assessee has been gone through. In Form No. 35 dated 09.09.2019 the assessee....

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....rdingly the same is treated as DISMISSED without going into the merit of the case." 5. First of all the assessee has filed the appeal against adjustment made u/s. 143(1) even after assessee had filed rectification u/s. 154 which was rejected and then also ld. CIT(A) should have been decided the issue and adjustment made u/s. 143(1). 6. Be that as may be the scope of adjustment u/s. 143(1)(a)....