94 results for “condonation of delay”+ Section 47clear
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In the result, the appeal of the assessee in ITA No
Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 237 & 238/Rpr/2023 "नधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Suresh Kumar Gupta Prop. M/S. Mittal Roadways, A-10, G.E Road, Tatibandh Raipur-492 001 (C.G.) Pan : Adcpg8248B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent
section 40(a)(ia) of the income tax act, 1961. 3. The learned CIT(A) erred in sustaining adhoc disallowance of Rs.37,290/- made by Ld. AO under the head petrol expenses and vehicle expenses. 3 Suresh Kumar Gupta Vs. ITO, Ward-2(1), Raipur ITA Nos. 237 & 238/RPR/2023 4. The learned CIT(A) erred in sustaining ad-hoc disallowance