129 results for “disallowance”+ Section 119(2)(c)clear
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Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
disallowances in assessment framed U/s 153A of the Act, the Id. CIT(A) should have held that none of the addition made are sustainable in the present case. 2.1 BECAUSE assessment order dated 20.12.2019 was issued manually i.e. without Document Identification Number (in short 'DIN'), accordingly, the same was liable to be held as invalid and deemed to have never