DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD
ITA 11/ALLD/2019[2016-17]Status: DisposedITAT Allahabad04 Nov 2022AY 2016-17
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri Praveen Godbole, C.AFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT-DR and Shri A.K. Singh, Sr. D.R
Section 143(2)Section 143(3)Section 263
investments, unexplained money, unexplained expenditure etc. , deducting of income-tax at source on payments made by tax-payers(Chapter XVII-B), prohibition on making payment otherwise than through prescribed banking modes beyond threshold limits(Section 40A(3) ), dealing at arm length price while dealing with relatives and associated concerns in which the tax-payer is interested (Section 40A(2)), disallowance