24 results for “disallowance”+ Section 139(9)clear
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In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
139(9) of the Act and 292B of the Act, the AO has treated the return of income as invalid which is wrong ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya and in defense, he relied on certain decisions namely PCIT Vs Silver Line 363 ITR 465 (Delhi) and Sapthagiri