assuaged to a certain extent inasmuch as the Parliament has
amended Section 80DD of the Income Tax Act, 1961 (hereinafter
referred ... discontinued;”;
(II) after sub-section (3), the following sub-section shall
be inserted, namely:–
“(3A) The provisions of sub-section (3) shall not
apply
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
year under consideration, the appellant claimed deductions under sections
under sections 80C , 80CCF , 80D , 80DD and 80G to the tune ... deduction claimed u/s 80U was
required from the assessee (but, there is no mention of deductions claimed u/s
80CCF , 80D , 80DD
assessee. In addition to the above,
the assessee claimed deduction under section 80DD of Income Tax Act, 1961.
However, no documentary evidence in support ... deduction of
Rs.50,000/- claimed by the assessee under section 80DD of the Income Tax
Act, 1961.
4. Aggrieved from the order
declared of
Rs.4,64,410/-. The assessee claimed deduction under section 80DD of the Act
amounting to Rs. 1,25,000/- but could ... assessment was completed under section 143 (3) read with section 147 and
penalty proceedings were initiated under section 271(1) © of the Income
writ petition is that
the writ petitioner was seeking deduction under Section 80DD of the
Income Tax Act 1961 for treatment of his sister ... course of hearing a dispute had
arosen whether the deduction under Section 80DD of the Income Tax
Act would
amount to the petitioner in terms of the amendment of Section 80DD of the
Income Tax Act, 1961.
5. Issue notice. Notice is accepted