2024 (11) TMI 1665

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....p;Revenue : Smt. Mamta Singh, Sr.DR ORDER PER DR. BRR KUMAR, VICE PRESIDENT This is an appeal filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals) [CITA], National Faceless Appeal Centre, Delhi in proceeding u/s.250 of the Income Tax Act, 1961 vide order dated 07/06/2024 passed for the Assessment Year (AY) 2020-21. 2. The grounds of appeal taken b....

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....eturn of income u/s 143(1) is required to be deleted. 3. That the adjustment made by CPC while processing the return u/s 143(1), is without jurisdiction and therefore the rejection of claim u/s 80JJAA of the I.T. Act, 1961 for Rs. 10,10,118/- is required to be allowed. 4. The appellant has provided all material and evidences on record to prove the genuineness of the deduction cla....