POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD
In the result, the appeal of the assessee is partly allowed
ITA 140/ALLD/2024[2017-18]Status: DisposedITAT Allahabad20 Mar 2025AY 2017-18
Bench: Shri Subhash Malguria & Shri Nikhil Choudhary
Section 142(1)Section 143(2)Section 143(3)Section 234BSection 251Section 69A
depreciation to the extent of Rs.5,29,827/- on the ground that supporting bills and vouchers to the extent of Rs.21,55,472/- are in the name of Umang Graver and Umang Sarees whereas the name of proprietary concern of appellant is M/s Umang.
I.T.A. No.140/Alld/2024 3
7. BECAUSE the NFAC has failed to appreciate the facts that Mr.
Umang