SHREE SUDHAKAR PANDEY,SONBHEDRA vs. ACIT RANGE-III,, MIRZAPUR
In the result, the appeal of the assessee is dismissed
ITA 7/ALLD/2021[2014-15]Status: DisposedITAT Allahabad15 Dec 2021AY 2014-15
Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Shree Sudhakar Pandey, Civil Line, V Acit, Robertsganj, Sonebhadra, Uttar Pradesh- . Range-Iii, Mirzapur, U.P. 231216 Pan-Alds03711B (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 07/12/2021 Date Of Pronouncement: 17/12/2021 O R D E R
For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Mr. A.K. Singh, Sr. DR
Section 44A
9. Thus the Assessing Officer as well as CIT(A) have rejected the claim at threshold without even examine the same whether the claim is allowable in terms of the Circular as well as provisions of law or not? So far as the CBDT Circular as relied upon by the assessee is concerned, the same is reproduced for ready reference
