5 results for “disallowance”+ Section 153(1)clear
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Key Topics
1. Because the Ld. Commissioner of Income Tax (Appeals)-I, Agra, hereinafter referred to as 'CIT(A)' erred, both in law and on facts, in holding that the assessment was within the limitation prescribed in section 153 of the ITAct Ld. CIT(A) failed to appreciate that the extension of time u/s 142(2C) beyond 29.05.2012 for Special Audit