DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

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

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed