SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR
In the result, the assessee‟s appeal is dismissed
ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11
Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble
Section 139Section 143(3)Section 147Section 148(1)Section 263
disallowance u/s. 40(a)(ia). Our scope in the instant proceedings is limited to the validity or otherwise of the impugned order qua each of the separate reasons on which the assessment is found deficient for want of proper inquiry/verification, to find it as valid qua both, also specifying the error therein.
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A perusal of the file
