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Key Topics

Section 143(1)2 Section 43B2 Section 1542 Section 36(1)(va)2

SANJAY KUMAR AGRAWAL,CUTTACK vs. BBN-C-(4)(8), INCOME TAX OFFICE, CUTTACK

In the result, appeal of the assessee is allowed

ITA 212/CTK/2024[2019-20]Status: DisposedITAT Cuttack16 Jul 2024AY 2019-20

For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(1)Section 145ASection 154Section 36(1)(va)Section 43B

145A of the Act, it is seen that the CPC has made the disallowance u/s.43B of the Act and the ld. CIT(A) himself understood it 5 as the disallowance u/s.36(1)(va) of the Act and at no stage, provisions of Section