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Section 2637 Section 143(3)2 Section 142(1)2 Section 37(1)2

ARCHANA PANDIT,GANJAM vs. ITO,WARD-1, BERHAMPUR

In the result, appeal of the assessee stands partly allowed

ITA 456/CTK/2024[2016-17]Status: DisposedITAT Cuttack27 Nov 2024AY 2016-17

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year :2016-17 Archana Pandit, Luchapada Archana Pandit, Luchapada Vs. Income Tax Officer, Wad-1, Income Tax Officer, Wad Road, Road, Bank Bank Colony, Colony, Berhampur Berhampur Pan/Gir No. No.Blqpp 9825 G (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr DR

Section 37(1)Section 40A(2)(b)

disallowed under Explanation 1 to Section 37(1) of the Act. The said circular reads as follows: P a g e 3 | 6 Assessment Year :2016-17 “ 6. It was the submission that the payments specifically can be seen from the ledger to have been made to two doctors being cheque No.179 dated 17.2.2016 in Voucher No.3 to Dr.Sumanta Kumar

ARCHANA PANDIT,GANJAM vs. ITO,WARD-1, BERHAMPUR

ARCHANA PANDIT,GANJAM vs. ITO,WARD-1, BERHAMPUR

INTEGRAL PUBLICATION PVT LTD,BHUBANESWAR vs. PR. CIT-1,, BHUBANESWAR