DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU
In the result, the appeal of assessee is treated as allowed for statistical
ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17
Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 143(1)Section 246Section 246ASection 36
disallowed under section 36. 6. It is seen that in the various grounds taken by the assessee he is trying to argue case by filing evidences as is done during scrutiny assessments and not u/s143(1) under centralized computerized processing. In view of the procedures that exist for computerized processing, assessee is advised to first file a rectification application online
