509 results for “disallowance”+ Section 142clear
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In the result, the appeal filed by the Revenue is partly allowed
Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18
Section 142 (1). 2. In the present case, the facts did not warrant the order made by the High Court. At the same time, this Court notices that the High Court had granted liberty to the concerned authority to issue appropriate notice. 3. It is clarified, therefore, that the assessing officer is free to complete the assessment (in case