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2022 (6) TMI 1079 - AT - Income TaxExemption u/s 11 denied - disallowances being made under section 143(1) - Scope of debatable issue - HELD THAT:- Respectfully following the Co-ordinate Bench decision in the assessee’s own case for the Asst.Year 2015- 16 [2019 (8) TMI 1822 - ITAT AHMEDABAD] wherein the disallowances were being made under section 143(1) of the Act, and similar disallowance is also made for the present year viz. Asst.Year 2016-17, we hold that debatable issue should not be done in an intimation under section 143(1)(a) of the Act. Therefore, we allow the appeal of the assessee and delete both the disallowances. Assessee appeal allowed.
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