Search: disallowance

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Section 153A2 Section 143(3)2 Section 40A(3)2 Section 292C2 Section 234A2 Deduction2 Addition to Income2

DCIT, CC-VIII, KOLKATA, KOLKATA vs. SHRI SHYAM SUNDAR PATODIA, KOLKATA

In the result, all the appeals of the assessee as well as the revenue are allowed for statistical purposes

ITA 1248/KOL/2014[2010-11]Status: DisposedITAT Kolkata23 Aug 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalit(Ss)A No.111/Kol/2014 Assessment Year: 2008-09

For Appellant: Shri Miraj D. Shah, AdvocateFor Respondent: Shri Abhijit Kundu, CIT, DR

Section 143(3)Section 153ASection 234ASection 292CSection 40A(3)

disallowance of expenditure of Rs. 50,00,000/- made in cash for the sake of boundary wall, as claimed by the assessee. 3. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in restricting the addition of Rs.2,04,60,000/- to Rs. 55,60,000/- only after allowing