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4. That the Ld. CIT(A) erred in directing the Assessing Officer to verify the claim of the
assessee while giving effect to his order in respect of deduction u/s. 80D whereas the
Assessing Officer allowed deduction u/s. 80DD to the extent of Rs.12,000/- only
whereas for senior citizen the deduction is available at Rs.15,000/- and whereas the
CIT(A) should have clearly directed the Assessing Officer to give residence at
Rs.15,000/- as the appellant was senior citizen during the relevant year."