JASIBAI DAYARAM AMLANI,AMRAVATI vs. DCIT AMRAVATI CIRCLE, AMRAVATI
In the result, appeal of the Assessee is partly allowed
ITA 749/NAG/2025[2014-15]Status: DisposedITAT Nagpur12 Feb 2026AY 2014-15
Bench: Dr. Manish Borad
For Appellant: Shri Rajesh Loya, CAFor Respondent: Shri Surjit Kumar Saha, Sr.DR
Section 143(2)Section 143(3)Section 144(3)Section 234ASection 250Section 40A(2)(b)
section 40A(2)(b) of the Act applicable to the payments made to the related parties, Ld.AO observed that her son Mr. Naresh
Amlani does not work for assessee and that the claim made towards salary expense of ₹3,00,000/- is bogus and disallowed the same and assessed at ₹ 30,79,080/-
6. Aggrieved, assessee preferred appeal before