MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 618/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Nov 2023AY 2017-18
Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 115BSection 142(1)Section 143(2)Section 250Section 4Section 40A(2)(b)Section 68
12A-13A, wherein the assessee had filed justification for the payment of
salary which is reproduced at para 4.2 of the assessment order. Therefore, in such
a situation, the AO without specifying as to how the salary so paid is unreasonable
or excessive had made disallowance, which according to us is against the spirit of
provision of section
