SHAM SUNDER GUPTA,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX (CURRENTLY ITO WARD-5(1), LUDHIANA), LUDHIANA
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27.12.2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 26.12.2016. The grievance of the assessee is confirmation of disallowance for Rs.45,71,250/- u/s 40(a)(i), disall
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