2 results for “disallowance”+ Section 256clear
Sorted by relevance
The appeal of the assessee is partly allowed for statistical purpose
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali
256/- to tax as undisclosed income vide an assessment order dt. 29/09/2021 framed u/s 147 of the Act. Subsequently, the Ld. PCIT invoked the provisions of section 263 and by order dt. 19/04/2024 set-aside the former order for fresh assessment for Ld. AO’s failure to conduct inquiry. ITAT-Panaji Page 2 of 13 Sonali Mahendra Naik Gaunekar