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2022 (7) TMI 729 - AT - Income TaxRevision u/s 263 - interest income has claimed a deduction u/s 80P - HELD THAT:- We note that this tribunal in the case of Shree Keshav Co-operative Credit Society Limited [2022 (7) TMI 79 - ITAT RAJKOT] involving identical facts and circumstances has decided the issue in favour of the assessee. Thus we hold that there is no error in the assessment framed by the AO under section 143(3) causing prejudice to the interest of revenue. Thus, the revisional order passed by the PCIT is not sustainable and therefore we quash the same. Hence the ground of appeal of the assessee is allowed.
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