P. SURENDRAN,TRIVANDRUM vs. ACIT CIRCLE 1(2), TRIVANDRUM
In the result, the appeal filed by the assessee is partly allowed for statistical
ITA 978/COCH/2022[2014-15]Status: DisposedITAT Cochin14 May 2024AY 2014-15
Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm P. Surendran Sukanya Bhavan Asst. Cit-1(2) Vadayakkadu, Kunnukuzhy, P.O., Thiruvananthapuram Vs. Thiruvananthapuram-695 035
For Respondent: Smt. J M Jamuna Devi
Section 133ASection 143(2)Section 143(3)Section 250Section 36(1)(va)Section 40A(3)Section 40a
va) of the Income Tax Act in the facts and circumstances of the case.
7. The Commissioner of Income Tax (Appeals) ought to have found that the expenditure of Rs.100000/- was disallowed by the appellant himself and added back to the income in the Income Tax Return filed for the assessment year 2014-15. Such being the case, the further
