39 results for “disallowance”+ Section 153C(2)clear
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2 of 10 Prasam Rakesh Choudhary ITA No. 595 to 599/Ind/2024 – AYs: 2013-14 to 2016-17 & 2019-20 3.1 That the Ld. CIT(A) erred in not appreciating that the proceedings initiated u/s 153C and order passed by the Ld. AO under Section 153C is itself bad in law, perverse, without jurisdiction and liable to be quashed