30 results for “disallowance”+ Section 144(3)clear
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In the result, the appeal preferred by the assessee is partly
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2013-14
144(1) or sec. 145(3) of the Act nor the computation and determination of income can be at the whims and fancies of the AO or the ld. CIT(A). Law on this point, i.e., law in respect of assessments made on the basis of best judgment or estimate is well-settled. Hon’ble Supreme Court in the case