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2 results for “disallowance”+ Section 5(2)(b)clear

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Key Topics

Section 143(3)3Section 2602

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

Section 142(1) of the Act was issued. Ultimately, the respondent had disallowed Rs.37,23,478/- inter alia for the reason that the appellant had not produced sufficient information and/or the information produced by the appellant is not acceptable. When the appellant submitted the vouchers for the said amount claimed by the appellant, the respondent rejected the same assigning

SRI MAHESH GURRAM vs. INCOME TAX OFFICER

ITTA/20/2024HC Andhra Pradesh22 Aug 2024

G.NARENDAR,KIRANMAYEE MANDAVA

Bench:
For Respondent: SRI VIJAY KUMAR PUNNA (STANDING
Section 12ASection 138Section 143(1)Section 143(3)Section 151Section 23Section 260

B. Whether the Tribunal erred in law by disallowing the appeal filed by the Appellant on grounds of delay despite there being sufficient cause for delay in instituting the appeal? C. Whether the Hon'ble ITAT erred by not holding that procedural laws are handmaiden of justice and that the CIT(A) and Hon’ble ITAT should not have taken