HARSHDEEP SINGH JUNEJA,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALORE
In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations
ITA 106/RPR/2021[2018-19]Status: DisposedITAT Raipur29 May 2023AY 2018-19
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 106/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Harshdeep Singh Juneja 21/537, Katora Talab Road, Raipur (C.G.)-492 001 Pan : Acupj6153B .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent
For Appellant: S/Shri Praveen Khandelwal &For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 40ASection 40A(3)
capital, personal, advertisement expenditure etc.
(d) Disallowance/deemed income under section 40A(3)
(A) On the basis of the examination of books of account and other
No.
relevant documents/evidence, whether the expenditure covered under section 40A(3) read with rule 6DD were made by the account payee cheque drawn on a bank or account payee bank draft. If not, please furnish
