SHRIKANT ANANTRAO ZORI,AURANGABAD vs. INCOME TAX OFFICER WARD 1(1) AURANGABAD , AURANGABAD
In the result, the appeal of the assessee is partly allowed
ITA 798/PUN/2024[2020-21]Status: DisposedITAT Pune28 Jan 2025AY 2020-21
For Appellant: \nShri Nikhil Patakh &For Respondent: \nShri Arvind Desai
Section 10Section 143(1)Section 89
bogus. Without establishing the letter as\nnon- genuine or without examining the sanctity of the payment made simply\ninvoking the provisions of the Act for making addition is not appropriate for a\nquasi-judicial authority. The revenue should have verified and examined the\ngenuneness of the letter which was produced by the assessee wherein the\nemployer had stated that