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1 result for “disallowance”+ Section 53(1)(i)clear

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Section 402

RAJESH KUMAR GUPTA vs. INCOME TAX OFFICER,JAMMU

ITA/20/2014HC J&K02 Apr 2026

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE RAJNESH OSWAL

Section 260Section 40

53 years. …..Appellant(s)/Petitioner(s) Through: Mr. Virinder Bhat, Advocate Vs Income Tax Officer, Ward 2 (2), Jammu .…. Respondent(s) Through: Mr. Suraj Singh Wazir, CGSC Coram: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE ORDER 02.04.2026 1. This appeal has been filed by the appellant under Section 260-A of Income