Search: disallowance

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Section 2636 Section 143(3)3

SHRI SANDEEP JAGDISHCHANDRA DAVE,,AHMEDABAD vs. TEH PR. CIT -3, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 176/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Dipen Shukhadia, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT D.R

Section 143(3)Section 197Section 263Section 36(1)(va)

disallowed the sum as required under Section 43B of the Act. Sixthly, the PCIT observed that the Audit Report has been finalized and signed after the due date prescribed under Section 44AB of the Act. Accordingly, the Assessing Officer ought to have initiated penalty proceedings under Section 271B