SMT CJJAYA BALWANI,BHOPAL vs. THE CPO, BANGLORE
In the result, the appeal of the assessee is dismissed
ITA 330/IND/2022[2020-21]Status: DisposedITAT Indore27 Feb 2023AY 2020-21
Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr
Section 143(1)Section 36(1)(va)
vi) addition of income appearing in Form 26AS or Form 16A or Form 16
which has not been included in computing the total income in the return:
A perusal of section 143(1) of the Act shows that the words used are “(iv) disallowance of expenditure …indicated in the audit report”
6.1
Therefore, there is no specific requirement under section
