The appeal is allowed
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.242/Rpr/2025 "नधा"रण वष" /Assessment Year: 2013-14 Raghvendra Singh Thakur, H.No.238, Sarona, Tatibandh, Raipur, 492001, Chhattisgarh Pan: Akbpt7616E .......अपीलाथ" / Appellant बनाम / V/S.
13A) disregarding the documentary evidences submitted in support of the aforesaid claim of the assessee, hence, it is prayed that the disallowance of Rs.32,385/- confirmed by the Learned CIT (Appeal) may kindly be deleted. 3. On the facts and in the circumstances of the case, the Learned AO has erred on facts and in law in disallowing the business