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2019 (2) TMI 1784 - AT - Income TaxDeduction u/s. 80P and 80P(2)(d) - interest income earned by the assessee on deposit with the nationalized banks - HELD THAT:- Issue was covered by the Hon’ble High Court in the case of State Bank of India [2016 (7) TMI 516 - GUJARAT HIGH COURT] . However with regard to the interest earned from other cooperative societies and co-operative banks the issue has not been adjudicated relating to claim of deduction u/s. 80P(2)(d). This issue has specifically been pleaded in ground no. 3 of Shree Ram Co-op. Credit Society and ground no. 5 in the case of the Lunawada Taluka Primary School Teachers Co-op. Credit Society Therefore, an apparent error has crept in the order of the Tribunal. On the other hand ld. Departmental representative relied on the order of Tribunal. Taking into consideration the above facts, we are satisfied that an apparent error has been crept in the order of the tribunal because it failed to adjudicate two specific grounds raised by the assessee, therefore, we recall both the orders in both the cases.
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