23 results for “disallowance”+ Section 194clear
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In the result, the appeal filed by assessee in ITA no
Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar
Section 143(2) of the 1961 Act. The statutory notices u/s 143(2) and 142(1) were issued by Revenue from time to time and it is claimed by Revenue that they were duly served on the assessee. The Assessing Officer during the course of assessment proceedings observed from the Assessee’s Annual Report 2012 vide note no. 21 , that