2 results for “disallowance”+ Section 143(1)clear
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In the result, the Appeal is allowed and the order, dated 26
Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-
143(2) of the Income Tax Act, 1961 [‘the Act’, for short] was first issued. Subsequently, notice under Section 142(1) of the Act was issued. Ultimately, the respondent had disallowed