2025 (6) TMI 711

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.... For The Revenue : Shri Aviyogi Ambadkar ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to assessment year 2019-20 is directed against the order dated 06.01.2025 passed by Addl/JCIT(A)-2, Hyderabad u/s.250 of the Income Tax Act, 1961 ( in short 'the Act') which inturn is arising out of the Intimation order dated 08.12.2020 pa....

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....contending that CPC is not justified in disallowing deduction claimed u/s.80P that too under intimation u/s.143(1) of the Act as CPC had no power to make suo motu prima-facie adjustment to disallow the deduction u/s.80P of the Act prior to 01.04.2021 and placed reliance on plethora of decisions passed by this Tribunal on this very issue. Ld.CIT(A) affirmed the action made by the CPC. 5. Now the....

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....of the assessee by observing as under: "5. We have heard the submissions of the parties, considered the relevant materials/documents on record and analysed the facts and circumstances in this case. Section143(1)(a)(v) of the Act spells out that if any deduction is claimed under any of the provisions of Chapter VI-A which include deduction u/s 80P such deduction has to be allowed only if t....

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....e amendment. We also accept the argument of the ld. A.R for the assessee that even if the revenue intends to invoke clause (ii) of section 143(1)(a) that would also not be permissible since in the definition of incorrect claim as provided in the provision, the deduction u/s 80P is not included anywhere and is therefore, outside the purview of the said provision. Therefore, rigors of provisions of ....