2025 (7) TMI 869

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....Respondent : Smt.Leena Lal, Senior AR ORDER PER GEORGE GEORGE K, VICE-PRESIDENT : This appeal at the instance of assessee is directed against the order of the National Faceless Appeal Centre / Commissioner of Income Tax (Appeals) [hereinafter "CIT(A)"], dated 19.01.2024, passed u/s.250 of the Income-tax Act, 1961 (hereinafter "the Act") The relevant assessment year is 2017-2018. 2. The....

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....on for a continuous period of 103 days starting from November, 2024. Despite all efforts, he succumbed to his illness and tragically passed away on 10-03-2025. Thereafter, his brother, after attending to the funeral rites and related ceremonies, resumed the pending cases and during this process, this file was brought to his attention. Upon realization, immediate steps were taken to prepare and fil....

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....er of Income Tax (Appeals) failed to appreciate that the amendment to Section 80A(5), which made it mandatory to claim deductions in the return of income, was inserted by the Finance Act, 2018 and is applicable only from Asst. Year 2018-19 onwards. 3. The learned Commissioner of Income Tax (Appeals) erred in computing business income of the appellant at Rs 1,39,32,040/- overlooking the fa....

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....ue that is raised is with regard to the claim of deduction u/s.80P of the Act. The claim of deduction u/s.80P of the Act has been denied for the reason that assessee did not file the return of income. The said issue is no longer res integra. The Hon'ble Kerala High Court in the case of Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham (supra) had categorically held that for clai....