Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Prabir Kumar Mullick V/S. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road Shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [Pan No.Ajepm 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent
Section 40(A)(3) of the Act. The AO also observed that the case of assessee does not fall under the exceptions provided in clause 6 DD of income Tax Rules of the IT Rules 1962. Therefore, he has disallowed a sum of ₹2,15,47,820/- and added it to the total income of the assessee. 8. Matter