Search: disallowance

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Section 153A4 Section 143(3)2

MAHENDRA PATEL BUILDERS PVT. LTD.,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

ITA 1217/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2020-21

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarit(Ss)A No.61 To 65/Ahd/2025 Asstt.Year : 2015-16 To 2019-20 And

For Appellant: Shri Jigar Adhyaru, AR

Section 132Section 139(1)Section 143(3)Section 153ASection 69A

282A(2) and Rule 127A(1), the Ld. CIT(A) held that absence of a digital signature is a curable defect protected under section 292B of the Act and cannot render the assessment order invalid. 2.6 On the merits, the Ld. CIT(A) confirmed the disallowances