CPC Cannot Prima Facie Adjust Section 80P Deduction Pre-April 2021: ITAT Kolkata

Bisharpara Kodalia Cooperative Credit Society Ltd Vs ITO (ITAT Kolkata)

Introduction: The dispute between Bisharpara Kodalia Cooperative Credit Society Ltd and the Income Tax Department revolves around the jurisdiction of the Central Processing Centre (CPC) to make prima facie adjustments towards deductions under Section 80P of the Income Tax Act. The appeal was filed against the order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 21.09.2023.

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