SHRI BIJAN KALITA,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 104/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jun 2020AY 2014-15
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.104/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)
For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri M.K. Dal, Addl. CIT, Sr. Dr
Section 131Section 133(6)Section 143(3)
disallowance of donation of Rs. 11,000/- made by ld. AO without appreciating the fact that the payment of said donation was made out of commercial expediency.
5. For that the ld. CIT(A) was not justified in passing the impugned order without issuing any valid notice to the appellant and without giving any opportunity of hearing and in gross
