MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA
In the result, appeal of the assessee is partly allowed
ITA 822/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh20 Mar 2025AY 2010-11
Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)
For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 143(3)Section 147Section 148Section 194CSection 194HSection 40
7. 47184
1200
Nil
Mega
Research
TDS-272
Distribution
(India)
Pvt.
Ltd.
9429687
5704144
3725543
3.4
The submissions filed by the assessee were considered but not accepted to the AO. Therefore, the Assessing Officer (AO) passed an order under section 143(3)/147
dated 26.12.2016, making the following disallowances:
Disallowance of Rs. 37,25,543/- under section