HARISH NARANG,PANIPAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK
In the result, the appeal of the assessee is dismissed
ITA 3637/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19
Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2018-19] Harish Narang, The Principal Commissioner Of H. No.238, Ward No.8, Income Tax, Rohtak, Panipat, Haryana-132103 Vs Aayakar Bhawan, Opp. Mansarover Park, Rohtak, Haryana-124001 Pan:Acvpn4090J Appellant Respondent Assessee By Shri Amit Kaushik, Adv. Revenue By Ms. Amisha S. Gupt, Cit(Dr) Date Of Hearing 16.10.2025 Date Of Pronouncement 31.12.2025
Section 144BSection 147Section 263Section 69C
disallowance under section 37(1) of the Act as they were not incurred for business purposes. The ld. PCIT, Rohtak examined the impugned order dated 16.03.2023 of the ld. AO and concluded that since the same was passed without applying the provisions of section 69C of the Act r.w.s. 115 BBE of the Act, the same fell into the category
