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2022 (6) TMI 1097 - AT - Income TaxExemption u/s 11 - intimation u/s 143(1) from CPC Bengaluru making certain adjustment as regards deduction claimed under section 11(2) which according to the assessee have been incorrectly disallowed since assessee’s case - HELD THAT:- As relying in own case [2022 (6) TMI 1079 - ITAT AHMEDABAD] 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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