2026 (9) TMI 322

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....hah, AR For the Revenue : Shri Arvind Kumar Namdeo, SR-DR ORDER PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the Assessee against the order of Addl/JCIT (Appeal), Thane, [hereinafter referred to as "Addl. CIT(A)"] dated 12.03.2026 for the Assessment Year (A.Y.) 2020-21 in the proceeding u/s 154 of the Income Tax Act [hereinafter referred as "the Act"]. 2. Th....

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.... rectification order passed by the CPC, the assessee had filed an appeal before the first appellate authority which was decided by the Ld. Addl. CIT(A) vide the impugned order and the appeal of the assessee was dismissed. 4. Now, the assessee is in second appeal before us. The following grounds have been taken in this appeal: 1. In law and in facts and circumstances of the Appellant ca....

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.... made investment of Rs. 1,50,000/- during the year and was eligible for deduction u/s. 80C of the Act. He, therefore, requested that the matter may be set aside to the file of the AO with a direction to verify the claim of the assessee and, thereafter, allow the deduction u/s. 80C of the Act. In the alternative, the Ld. AR submitted that the assessee may be allowed permission to file an applicatio....