GEBRIAL DE PRASAD,CHENNAI vs. ITO, NON CORP WARD-23(4), CHENNAI

PDF · subscribers
ITA 239/CHNY/2019Status: DisposedITAT Chennai28 November 2019AY 2010-1110 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed 50% of the disallowed expenses, considering the assessee's senior position, the fact that the employer had allowed these deductions in Form 16, and the inability to produce original bills due to the passage of time. The remaining 50% of the disallowance was confirmed.

What were the facts?

The assessee claimed deductions for various allowances and expenses under 'Income from Salary'. The Assessing Officer disallowed a significant portion of these claims due to lack of substantiation, treating them as personal. The Commissioner (Appeals) upheld the Assessing Officer's decision.

What were the issues?

Whether the disallowance of various allowances and expenses claimed under 'Income from Salary' by the assessee was justified, and if the reopening of assessment under Section 147 was valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 133(6),Section 131,Section 17(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: SHRI RAMIT KOCHAR & SHRI DUVVURU R.L.REDDY

1.

अपीलाथ//Appellant 4. आयकर आयुUत/CIT 2. 01यथ//Respondent 5. Oवभागीय 0*त*न�ध/DR 3. आयकर आयुUत (अपील)/CIT(A) 6. गाड, फाईल/GF

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →