51 results for “disallowance”+ Section 153Bclear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
153B (1) r.w. Explanation (ii)(a) of the Income Tax Act, 1961. 3. That the A.O had gravely erred in law and facts of the case in assuming jurisdiction and framing assessment in the hands of the assessee company. 4. That the A.O had acted in blatant violation of the basic 'Principles of Natural Justice' by proceeding with and framing