2023 (9) TMI 1710

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....pondent : Smt. J.M. Jamuna Devi, Sr. DR ORDER PER SANJAY ARORA, AM: This is an Appeal by the Assessee agitating the dismissal of it's appeal, vide its order dated 30.12.2022, by the Commissioner of Income-tax (Appeals), Income Tax Department [CIT(A)], contesting the denial of deduction under section 80P of the Income-tax Act, 1961 ('the Act') for assessment year (AY) 2019-2020 vide rectif....

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....urport of recourse to s. 154, determining the income and the demand in the same sums, i.e. Rs. 13,23,270 and Rs. 5,71,530 respectively, is not understood. 3. Be that as it may, the issue before us is the maintainability of the Revenue's action in denying the assessee it's claim for deduction u/s. 80P on processing u/s. 143(1)(a), since reiterated u/s. 154, scope of which is pari materia. This T....