Search: disallowance

1 result for “disallowance”+ Section 271Dclear

Sorted by relevance

Mumbai50 Delhi41 Chennai36 Bangalore32 Kolkata20 Indore19 Jaipur16 Hyderabad14 Ahmedabad11 Agra9 Pune7 Panaji6 Surat6 Cochin5 Visakhapatnam3 Chandigarh2 Raipur2 SC1 Lucknow1 Jabalpur1 Rajkot1 Nagpur1

Key Topics

Section 271E3 Section 269T3 Section 143(3)2

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 250/NAG/2018[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 269Section 269TSection 271E

disallowed in terms of section 40(a)(ia). 7.5 The appellant has submitted that he had made the repayment by using online cash deposit facility of the bank, which was out of his cash sales, and had insisted on such direct deposits to payee to ensure that the repayment was duly recorded. The assessing officer has not considered the business