41 results for “disallowance”+ Section 119(2)(b)clear
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Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue