Bench: Shri Kul Bharatassessment Year: 2012-13 Ito-4(4) Shri Kailash Laddha Indore बनाम/ (Revenue) (Respondent) Vs. P.A. No.Abapl7530R Revenue By Shri R.P. Maurya, Sr. Dr Respondent By S/Shri Kanak Tibrewala & Kamal Jain Ars Date Of Hearing: 15.10.2020 Date Of Pronouncement: 19.10.2020
disallowance of Rs.4,03,600/-. 5. Ld. Departmental Representative (DR) vehemently argued and supported the order of the assessing officer. 6. Per contra, Ld. counsel for the assessee relied on the decision of the Ld. CIT(A) and further submitted that the assessing officer grossly erred in invoking the provision of section 40a(ia) of the Act. Moreover