Shree Choudhary Transport Company v. ITO

426 ITR 289Supreme Court of India2020#1451 most cited

What is Shree Choudhary Transport Company v. ITO authority for?

An amendment introduced by the Finance Act, 2014, effective from April 1, 2015, concerning disallowance under Section 40(a)(ia) of the Income-tax Act, is prospective in nature. This amendment cannot be applied to assessment years prior to A.Y. 2015-16.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Also referred to as

Shree Choudhary Transport Company v. ITO · Section 40(a)(ia) · prospective amendment · Finance Act 2014 · AY 2015-16 applicability · disallowance of expenditure · Supreme Court 2020 · retrospective vs prospective application

Also reported as

118 Taxmann.com 47272 Taxmann 472

Sections most often in play

Section 143(3)Section 148Section 133ASection 147Section 119Section 127Section 142(2A)Section 151
Read the full judgment

Issues it is cited on

section 12ab(4)(ii)section 40a(i)section 12aa(1)section 12aa(3)disallowance under section 40(a)(ia)section 12ab(4)sanction under section 151section 210section 12ab(1)(b)(ii)short deduction of tdscancellation of registrationsection 142(2a)

Judgments citing Shree Choudhary Transport Company v. ITO

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

…arimtharuvi Tea Estate Ltd. v. State of Kerala [1964] 51 ITR 129 (SC) the same view was taken by the Hon'ble Supreme Court. 6.6. Further, the Hon'ble Supreme Court in the case of Shree Choudhary Transport Corpn. v. IΤΟ [2020] 118 taxmann.com 47/272 Taxman 472/426 ITR 289 wherein held as under: 17.4. It needs hardly any detailed discussion that in income-tax matters, the law to be applied is that in force in the assessment year in question, unless stated otherwise by express intendment or by necessary implication. As per section 4 of the Act of 1961, the charge of income-tax is with reference to any assessment ye…

DCIT CENTRAL CIRCLE, UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 875/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

DCIT CENTRAL CIRCLE , UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 874/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

DCIT CENTRAL CIRCLE, GZBD vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 873/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

MIRHA EXPORTS PRIVATE LTD., DELHI vs. DCIT CENTRAL CIRCLE, GZBD

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 658/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 657/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 656/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD , U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…into statute by Finance Act, 2014 and applicable from 01.04.2015 therefore, this amendment is not applicable to the year before us. This view is supported by the judgement of Hon’ble Supreme Court in the case of Shree Choudhary Transport Company vs ITO [2020] 426 ITR 289 (SC) wherein Hon’ble Supreme Court has held that such amendment is prospective in nature and cannot be applied prior to AY 2015-16. 17. In view of the above, we hereby confirmed the disallowance of INR 1,72,862/- (3,92,862-2,20,000) u/s 40(a)(ia) of the Act. The Ground of appeal No.8 raised by the assessee is partly allowed. 18. In the result, a…

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 419/PUN/2025[-]Status: DisposedITAT Pune29 May 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas Bora and Miss Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 11Section 12ASection 12A(1)(ac)Section 132

…ther, in the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerala reported in 51 ITR 129 (SC) the same view was taken by the Hon‘ble Supreme Court. 5.7 Further, the Hon‘ble Supreme Court in the case of Shree Chowdhary Transport Company Vs. ITO reported in 426 ITR 289 (SC) wherein held as under: ―17.4 It needs hardly any detailed discussion that in income-tax matters, the law to be applied is that in force in the assessment year in question, unless stated otherwise by express intendment or by necessary implication. As per section 4 of the Act of 1961, the charge of income-tax is with reference to any assessmen…

M/S TRUBA EDUCATION SOCIETY ,BHOPAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

ITA 801/IND/2024[2023-24]Status: DisposedITAT Indore24 Apr 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

Section 11Section 127(2)Section 12ASection 12A(1)(ac)Section 132Section 133ASection 143(3)Section 147Section 2(15)

…. 6.5 In the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerala reported in 51 ITR 129 (SC) the same view was taken by the Hon'ble Supreme Court. 6.6 Further, the Hon'ble Supreme Court in the case of Shree Chowdhary Transport Company Vs. ITO reported in 426 ITR 289 (SC) wherein held as under: 17.4 It needs hardly any detailed discussion that in income-tax matters, the law to be applied is that in force in the assessment year in question, unless stated otherwise by express intendment or by necessary implication. As per section 4 of the Act of 1961, the charge of income-tax is with reference to any assessment…

AGRA OBSTETRICAL AND GYNAECOLOGICAL SOCIETY,AGRA vs. PCIT, CENTRAL, PUNE

ITA 549/PUN/2023[2022-23]Status: DisposedITAT Pune26 Mar 2025AY 2022-23
Section 12A

…5 In the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerala\nreported in 51 ITR 129 (SC) the same view was taken by the\nHon'ble Supreme Court.\n6.6 Further, the Hon'ble Supreme Court in the case of Shree\nChowdhary Transport Company Vs. ITO reported in 426 ITR 289\n(SC) wherein held as under:\n17.4 It needs hardly any detailed discussion that in income-\ntax matters, the law to be applied is that in force in the\n assessment year in question, unless stated otherwise by\nexpress intendment or by necessary of implication. As per\nsection 4 of the Act of 1961, the charge of incometax is with\nreference to any…

AIDS SOCIETY OF INDIA,MUMBAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), PUNE

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025
For Respondent: Shri Ajay Kumar Keshari
Section 12A

…n6.5 In the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerala reported in 51 ITR 129 (SC) the same view was taken by the Hon'ble Supreme Court.\n6.6 Further, the Hon'ble Supreme Court in the case of Shree Chowdhary Transport Company Vs. ITO reported in 426 ITR 289 (SC) wherein held as under:\n17.4 It needs hardly any detailed discussion that in income-tax matters, the law to be applied is that in force in the assessment year in question, unless stated otherwise by express intendment or by necessary of implication. As per section 4 of the Act of 1961, the charge of incometax is with reference to any assessm…

M/S. SRI. SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 835/BANG/2023[2021-22]Status: DisposedITAT Bangalore24 Mar 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2021-22

For Appellant: Shri Vijay Mehta, CA & Shri Mahesh KumarFor Respondent: Shri Jeetendra Kumar, CIT (DR)
Section 12ASection 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2021-22 M/s Sri Srinivasa Educational and Vs. The Dy. Commissioner of Charitable Trust, Income Tax, No.619/G, 36th Cross, 2nd Block, Central Circle – 2(3), Bangalore. Rajajinagar, Bangalore – 560 010. PAN – AAGCS 0925 B APPELLANT RESPONDENT Assessee by : Shri Vijay Mehta, CA & Shri Mahesh Kumar, Advocate Revenue by : Shri Jeetendra Kumar, CIT (DR) Date of hearing : 26.02.2025 Date of Pronouncement : 24.03.2025 O R D E R PER SHRI WASEEM AHMED, ACC…

M.M. PATEL PUBLIC CHARITABLE TRUST,SOLAPUR vs. PCIT- CENTRAL, PUNE, PUNE

In the result, the appeal of the assessee is partly allowed

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

…5 In the case of Karimtharuvi Tea Estate Ltd. Vs. State of Kerala\nreported in 51 ITR 129 (SC) the same view was taken by the\nHon'ble Supreme Court.\n6.6 Further, the Hon'ble Supreme Court in the case of Shree\nChowdhary Transport Company Vs. ITO reported in 426 ITR 289\n(SC) wherein held as under:\nJayate\n17.4 It needs hardly any detailed discussion that in income-\ntax matters, the law to be applied is that in force in the\n assessment year in question, unless stated otherwise by\nexpress intendment or by necessary of implication. As per\nsection 4 of the Act of 1961, the charge of incometax is with\nreferenc…

BAJAJ HOLDINGS & INVESTMENTS LTD ( FORMERLY KNOWN AS BAJAJ AUTO LTD),MUMBAI vs. ADDL CIT RG 3(1), MUMBAI

The appeals are partly allowed

ITA 6838/MUM/2008[2004-2005]Status: DisposedITAT Mumbai17 Feb 2025AY 2004-2005

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Ankush Kapoor
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL "F’ BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & 1223/MUM/2010 (Assessment Year: 2005-2006) Bajaj Holdings & Investments Ltd. (Formerly known as Bajaj Auto Limited, Mumbai) Bajaj Bhavan, 226-Nariman Point, Mumbai – 400 021. Maharashtra. [PAN:AAACB3370K] …………. Appellant Vs Additional Deputy Commissioner of Income Tax Range 3(1), 6th Floor, Aayakar Bhavan, M.K.Road, Mumbai – 4000 …………. Respondent & Bajaj Holdings & Investment Ltd. (Formerly known as Bajaj Auto Limited) Bajaj Bhavan, 226-Nariman Point, Mumbai – 400 021. Maharashtra…

THENMOZHI GANESAN,DINDIGUL vs. PCIT, , MADURAI-1

In the result, the appeal filed by the assessee is dismissed in above terms

ITA 1628/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Sept 2024AY 2014-15

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.1628/Chny/2024 िनधा"रण वष"/Assessment Year: 2014-2015 Thenmozhi Ganesan, The Principal Commissioner Of 13A, Collectorate, Vs. Income Tax, Indira Nagar, Madurai. Dindigul 624 004. Pan: Adtpt 8145C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. S. Bhupendran, Advocate ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Irs, Cit. सुनवाई क" तारीख/Date Of Hearing : 25.09.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.09.2024 आदेश /O R D E R Per Manu Kumar Giri () The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Principal Commissioner Of Income Tax, Madurai-1 [‘Pcit’ I Short] Dated 25.03.2024 For Assessment Years 2014-15. 2. The Assessee Has Assailed The Impugned Order On 1-5 Grounds Which Are As Under: Ita No.1628 /Chny/2024 ‘’1) The Order Of The Learned Pcit Is Bad & Erroneous In Law. 2) The Learned Pcit Erred In Not Considering The Submission Filed By The Appellant In Proper Perspective. 3) The Learned Pcit Erred In Not Considering The Scope & Effect Of The Amendment Made In Section 40(A)(Ia) In Proper Perspective. 4) The Order By The Learned Pcit Directing The Assessing Officer To Pass A Fresh Assessment Order By Disallowing 100 Percent U/S. 40(A)(Ia), Without Cancelling The Earlier Assessment Order, As Mandated By Section 263 Is Bad In Law. 5) Invoking Section 263, When The Issue Of Disallowance U/S. 40(A)(Ia), At The Time Of Passing The Assessment Order Dated 10/03/2022 U/S.148, Was Not Free From Doubt, Is Not Legally Tenable’.

For Appellant: Shri. S. Bhupendran, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 143(3)Section 144BSection 147Section 148Section 194CSection 263Section 40

…आयकर अपीलीय अिधकरण, ए, "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1628/CHNY/2024 िनधा"रण वष"/Assessment Year: 2014-2015 Thenmozhi Ganesan, The Principal Commissioner of 13A, Collectorate, Vs. Income Tax, Indira Nagar, Madurai. Dindigul 624 004. PAN: ADTPT 8145C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. S. Bhupendran, Advocate ""यथ" क" ओर से/Respon…

RAHUL AGARWAL ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1) , BENGALURU

In the result, the appeal of the assessee is allowed as above

ITA 765/BANG/2024[2016-17]Status: DisposedITAT Bangalore28 Aug 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Bharadwaj Sheshadri, Advocate &For Respondent: Shri Senthil Kumar N., CIT(DR)(ITAT), Bengaluru
Section 10(35)Section 111ASection 133ASection 143(3)Section 144C(15)(b)Section 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A No.765/Bang/2024 Assessment year : 2016-17 Shri Rahul Agarwal, Vs. The Deputy Commissioner A4-1503, Elita Promenade, of Income Tax, J.P. Nagar 7th Phase, International Taxation, Puttenahalli, Circle 1(1), Bengaluru – 560 078. Bengaluru. PAN : AAMPA 9917E APPELLANT RESPONDENT Appellant by : Shri Bharadwaj Sheshadri, Advocate & Shri K. Sheshadri, CA Respondent by : Shri Senthil Kumar N., CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.06.2024 Date of Pronounce…

SHRI.VEERON VINCENT,THRISSUR vs. THE DCIT,CEN-CIRCLE, THRISSUR

ITA 257/COCH/2019[2014-15]Status: DisposedITAT Cochin23 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Shri Suresh Kumar, CAFor Respondent: Smt. V. Swarnalatha, Sr. DR
Section 143(3)Section 194CSection 40

…d., vs. CIT [1997] 224 ITR 677 (SC); CIT vs. Alom Extrusions Ltd., [2009] 319 ITR 306 (SC); CIT vs. VatikaTownship (P.)Ltd., [2014] 367 ITR 466 (SC). We see no merit in assessee’s instant legal argument as per Shree Chowdhary Transport Co. vs. ITO [2020] 426 ITR 289 (SC) having rejected the very argument in the concerned assessee’s case. That being the legal preposition settled, we see no substance in learned counsel’s instant second additional ground/argument. Declined accordingly. We make it clear before parting that the assessee has not pressed any argument or ground on merits whatsoever. 4 ITA.Nos.2…

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