SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

7. In the instant case, it is observed that the Assessing Officer observed that Rs.9,60,672/- has been shown as outstanding liability on account of service tax in the balance sheet and finding that there was no evidence available of payment of the same with the time limit prescribed u/s.139(1) of the Act, added the same

ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

7. DISALLOWANC U/s 40 (a) (ia)... Rs. 64,177/- a. That Authorities below erred in law and in facts while applying section 40 (a) (ia) of the I T Act and disallowed Rs. 64,177/-. 3 | P a g e b. That provisions of Sections 40(a)(ia) of the I T Act is not applicable in the facts & circumstances

LAXMAN SINGH SOLANKI (FIRM),PALI vs. ITO, , PALI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

194C). As there was no response to various statutory notices, the Assessing Officer completed the assessment ex parte under section 147 r.w.s. 144/144B on 27.03.2022 determining income at Rs.1,03,78,887/- by disallowing the said expenses. 4. Against the order of the Ld. AO The appeal before the CIT(A) was filed with a delay of 129 days, supported