Appeal can be filed against wrong appeal effect given by Assessing Officer

Brief Facts 1. The assessee has filed return of income declaring income of Rs.80,62,76,210/-, Assessing Officer disallowed the deduction claimed under sect ion 80P (2) (d) amounting to Rs.2,91,55,456/-. The assessee filed appeal against the said assessment order before the CIT (A), who has upheld the order of AO. Against the said order assessee preferred an appeal before ITAT. ITAT remanded back the matter to the Assessing Officer for the purpose of determining the quantum of deduction available to the assessee under sect ion 80P(2) (d) of Act. 2. Thereafter, AO has disallowed the deduction cl...