Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
disallowance of deduction u/s 80C amount of Rs.62,500/- and the addition u/s 69C amount of Rs.1,90,330/-. Aggrieved assessee filed an appeal before the ld. CIT(A). But the ld. CIT(A) upheld the order of the ld. AO. The assessee has argument that the assessee is a partner of M/s Malik Construction and the turnover amount