PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR
In the result, the appeal of the assessee is dismissed
ITA 152/JODH/2023[2012-13]Status: DisposedITAT Jodhpur13 Oct 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (W/S)For Respondent: Ms. Nidhi Nair, JCIT-DR
Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)
reassessment order, the assessee has made cash payment exceeding Rs.20,000/- as per above table to a person in any single day which is in contravention of sec. 40A(3). Therefore, assessee claimed and was allowed payment of Rs.72,890/- of Rs.72,890/- in cash for more than Rs.20,000/- which was not allowable by virtue of sec. 40A(3
