4 results for “disallowance”+ Rectification u/s 154clear
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Appeal is allowed
Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
u/s 154 of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. It emerges during the course of hearing that both the learned lower authorities have taken recourse to section 154 rectification for the purpose of disallowing