4 results for “disallowance”+ Section 45clear
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In the result, the appeal fails and the substantial questions of law
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
45 of 60 The learned senior advocate for the assessee referred to the assessment order dated 31.03.2006 for the assessment year 2003-2004 which was a scrutiny assessment under Section 143 (3) of the Act wherein the assessee’s total income was Rs. 7,08,30,550/-. Similarly, by referring to the assessment order dated 14.02.2014 for the assessment year