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
u/s 143(1) being bad in law is liable to be quashed.
4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted.
5. Because
