102 results for “disallowance”+ Section 153(5)clear
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Bench: Sh. Sanjay Arorai.T.A. Nos. 146&147/Asr/2014 Assessment Years: 2007-08&2008-09
153 ITD 506 (Agra) (SMC). As rightly pointed out in the said order, section 184(5) gets attracted not as a result of the assessment being u/s. 144, but as a result of the lapses mentioned in section 144. That is, the disabling provision of section 184(5) comes into play only when the assessment is framed