SH SANJAY BANSAL ,MORENA vs. A.C.I.T (CENTRAL), GWALIOR
In the result, assessee's appeal is dismissed
ITA 31/AGR/2022[2012 - 13]Status: DisposedITAT Agra29 Apr 2025
Bench: learned CIT(Appeals) who has very exhaustively passed the impugned order in 60 pages and considered all the submissions of the assessee in the tabulated form and otherwise, which need not to be repeated again for the sake of brevity. However, learned CIT(Appeals) partly allowed assessee's appeal confirming the addition only to the extent of Rs.71,44,045/- as against addition of Rs.91,06,669/-. 4. Assessee is in appeal before the Tribunal on the following grounds : "1.Because in any view, th
Section 143(3)Section 147Section 148Section 250Section 69
disallowed as per the provisions of section 40A(3) rw.r. 6DD of the Income-tax Rules, 1962. The appellant
Submitted that following purchases have been made in cash from the Cultivators of agricultural products and therefore, these payments are allowable as per the provisions of section 40A(3A) r.w.r. 6DD(e)
7| Page produce was purchased grower producer is placed
