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2023 (1) TMI 1322 - AT - Income TaxDeduction u/s 80P(2)(d) - claim denied on interest earned from investment made in any bank not being Cooperative society - HELD THAT:- As perused the order of Division Bench of this Tribunal [2021 (8) TMI 1087 - ITAT SURAT] wherein the order of ld. Pr.CIT passed under Section 263 dated 10/10/2018 was set aside. Considering the fact that once the revision order is quashed/set aside, consequent assessment order passed, while giving effect to revision order is thereafter void ab initio. Hence, do not find any merit in the grounds of appeal raised by the revenue and same is dismiss.
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