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1 result for “disallowance”+ Section 2(7)clear

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M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

ITTA/157/2019HC Andhra Pradesh17 Oct 2019

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

Section 142(1)Section 143(2)Section 260A

2. Whether on the facts and circumstances of the case, the Hon’ble Tribunal was right in law in passing an order without considering the merits of the case? 3. Whether on the facts and circumstances of the case, the Tribunal was right in law in not adjudicating the disallowance made by the CIT(A), a sum of RS.37