2 results for “disallowance”+ Section 282A(1)clear
Sorted by relevance
Bench: Shri Ravish Sood & Shri Madhusudan Sawdia
disallowing the grounds of the Appellant both -on facts of the case and in Law. 2. The Ld. Commissioner of Income-tax (Appeals)/NFAC ought to have noticed that the notice u/s 148 of the old law having been issued on 01.04.2021, the entire assessment proceedings consequent to such notice are bad in law in the light of the decision