POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR
In the result, the appeal filed by assessee is allowed
ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20
Section 115BSection 143(3)Section 263Section 263(1)Section 69
40A(3), read with section 263, of the Income-tax Act, 1961 and rule 6DD of\nIncome-tax Rules, 1962 - Business disallowance - Cash payment exceeding prescribed limit\n(Rule 6DD) - Assessment year 2013-14 - Assessee-company was engaged in business of\nmanufacturing of dairy products Assessee filed return and Assessing Officer passed\nassessment order after making certain additions - Principal Commissioner
