In the result, the appeal of the revenue is dismissed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr
section 35AD of the Act, is against the principles of natural justice and relief. The disallowance made by the learned Assessing Officer needs to be deleted for substantial cause of justice and equity.” 9.6 Thereafter the ld. AR relied on the decision of Hon’ble High Court in the case of Haryana Warehousing Corporation Vs. ACIT