COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU
In the result, appeal filed by the assessee is in ITA No
ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B
disallowance was made by Revenue while processing return of income u/s 143(1)(a) of the 1961 Act on the basis of details
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Assessment Year: 2019-20
Commercial Auto Sales Private Limited, Allahabad reported by assessee in Tax Audit Report. It is further stated by ld. Sr.
DR in written submissions that perusal of Tax Audit Report will reveal