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 of aforesaid expenditure of Rs. 11,20,461/- , vide processing return of income u/s 143(1) of the 1961 Act , by invoking provision of Section 36(1)(va) read with Section 2(24)(x) of the 1961 Act , and the aforesaid amount stood added to the income of the assessee, vide orders dated 30.04.2020. 3. The assessee being aggrieved
