Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
B Bench in case of DCIT Circle-33 Vs. M/s S.K. Teriwal and ignoring the jurisdictional ITAT, Amritsar Order dated 02.02.2017 in ITA No. 74 ad 137 (Asr)/2015 for the A. Y. 2010.11 and 2011-12 in case of this assessee. 5. The Ld. CIT(A), Jammu has erred in restricting the disallowances to Rs. 13,80,754/- instead