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2023 (2) TMI 854 - AT - Income TaxDeduction u/s 80P - disallowing 80P deduction while processing return u/s 143(3) - HELD THAT:- The issue of deduction has already been allowed by the Ld. CIT(A) in 143(3) proceedings and therefore, the Revenue should have reduced the demand raised u/s 143(1) of the Act also. The Ld. AO is accordingly directed to give effect of the finding of the Ld. CIT(A) in the impugned order that order u/s 143(1) already merged with the section 143(3) of the Act and the said addition u/s 143(3) has been deleted by the Ld. CIT(A) vide order dated 01.12.2022. CPC authorization to make adjustment u/s 143(1) as the issue of deduction u/s 80P of the Act was of debatable nature - CPC was not authorized to carry out such adjustment for disallowance of deduction u/s 80P of the Act. The adjustment made by the CPC is accordingly deleted on this ground also.
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