ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA
In the result, the appeal of the assessee is partly allowed as indicated above
ITA 259/PAT/2018[2010-11]Status: DisposedITAT Patna10 Apr 2024AY 2010-11
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 142(1)Section 143(2)Section 148Section 40
section 194C or 194(I). To our mind, the ld. Assessing Officer has not demonstrated the actual defaults committed by the assessee and, therefore, under such circumstances, he cannot disallow under a general narration. We allow this ground of appeal and delete the disallowance.
14. In Grounds No. 6, 7 & 8, the assessee has challenged the disallowance of salary expenses
