Appeals of the assessee are disposed of in the manner discussed as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 70 & 71/Asr/2023 Assessment Year: 2017-18 Tarlok Singh Through Legal Heir The Ito Gurnam Singh Dorangla Ward Gurdaspur-143521- Punjab Gurdaspur
disallowance on estimate basis against expenses claimed amounting to Rs. 28,092/- of personal nature. 5.4 ITAT Chennai Bench in the case of Shri Ramunaicker Raj Prop: M/s R.R. Plaza Vs. The ACIT (supra) has observed that when the Tax Audit Report was made available to the Assessing Officer before completion of assessment proceedings, then for venial technical glitch without