NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT
ITA 18/GTY/2025[2020-21]Status: DisposedITAT Guwahati17 Nov 2025AY 2020-21
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 119(1)Section 119(2)(b)Section 139(1)Section 139(9)Section 143(1)Section 143(1)(a)Section 250Section 36(1)Section 36(1)(va)Section 80
9. Disallowance of Rs 3,84,594/- u/s 36(1) (va) is against the CBDT Circular No.
37 of 2016 dated 02.11.2016. 10. That appellant reiterates all the grounds of appeal agitated before the Ld.
ADDL/JCIT (A) FARIDABAD, NFAC.
11. The appellant craves leave to add, alter, amend or vary from the above grounds of appeal on or before