18 results for “disallowance”+ Section 149clear
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In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
149 of the Act. 9. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer, without giving any opportunity, much less sufficient opportunity, has erred in holding that the cash deposits aggregating to Rs.62,25,000 in State Bank of India during the Financial Year 2014-15 corresponding to Assessment Year