Pahalampur Samabay Krishi Unnayan Ltd. vs ITO, Ward-23(1), Hooghly
Case No: ITA No.887/Kol/2025
Court: Income Tax Appellate Tribunal 'D' Bench, Kolkata
Date: 9/2/2025
Parties Involved
appellantPahalampur Samabay Krishi Unnayan Ltd.
respondentITO, Ward-23(1), Hooghly
Facts Summary
This is an appeal filed by the revenue against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10008638 dated 07.06.2022. The appeal has been filed by the assessee with a delay of 967 days. The assessee has filed an application for condonation of delay, which has been condoned. The only issue in the appeal is against the action of the ld. CIT(A) in confirming the intimation issued u/s 143(1) of the Act wherein the assessee has …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is entitled to the deduction under section 80P of the Act despite filing the return beyond the due date specified under section 139(1) of the Act.
Precedents Relied Upon
6 precedents cited in this judgement.