2025 (5) TMI 1160

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.... Department : M s. Suman Malik, CIT(DR) ORDER PER SHAMIM YAHYA, AM : This appeal filed by the Revenue is directed against the order of the Ld. Addl/JCIT(A)-12, Mumbai dated 26.09.2024 pertaining to assessment year 2020-21 on the following ground:- 1. Whether, on the facts and circumstances of the case and in law, the Ld. CIT(A), NFAC has erred in allowing the deduction claimed u/....

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.... was passed on 24.12.2021 wherein, the CPC did not provide deduction claimed u/s. 10AA, without providing an opportunity to the assessee. Upon assessee's appeal, Ld. CIT(A) noted that in subsequent order passed u/s. 143(3) of the Act, the said deduction was allowed, hence, he deleted the addition and decided the issue in favour of the assessee. Against this order, Revenue is in appeal before us. ....

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....en below:- Subject to the above remarks, total income of the assessee is computed as under:- Description Amount (Rs.) Total income as per latest order 35,30,20,880/- Add: Disallowance u/s. 36(1)(va) 24,51,093/- Total assessed income 35,54, 71,973/- 3.4 Consequent to passing of assessment order u/s. 143(3) on 24.09.2022 the disallowance of CPC made vide int....