PRAMOD RATAN PATIL,THANE vs. ASST CIT CIR 3, KALYAN
In the result, Appeal of Ld AO is dismissed, appeal of assessee is allowed partly
ITA 7329/MUM/2016[2011-12]Status: DisposedITAT Mumbai08 Feb 2023AY 2011-12
Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shri Pramod Ratan Patil Acit A–1, Chandresh Oasis, Lodha Circle–3, Kalyan, 2 Nd Floor, Heaven, Vs. Kalyan Shil Road, Dombivali (East), Rani Mansion, Murbad Road, Thane–421201 Kalyan West–421301 (Appellant) (Respondent) Pan No. Aadpp6274F Acit Shri Pramod Ratan Patil Circle–3, A–1, Chandresh Oasis, Lodha Kalyan, 2 Nd Floor, Heaven, Vs. Rani Mansion, Murbad Road, Kalyan Shil Road, Dombivali (East), Kalyan West–421301 Thane–421201 (Appellant) (Respondent) Assessee By : Mr. Satyaprakash Singh, Ar Revenue By : Mr. Nihar Ranjan Samal, Dr
For Appellant: Mr. Satyaprakash Singh, ARFor Respondent: Mr. Nihar Ranjan Samal, DR
Section 143(3)Section 37Section 40ASection 40A(3)Section 68
disallowance under section 40 A (3) of the act with respect to the purchases of the material. The assessee’s claim is that there is no cash payment made by the assessee which is in violation of the provisions of section 40 A (3) of the act and the learned departmental representative has categorically relied upon the orders
