SHUBH KARAN MAHNOT, AMBIKAPUR,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-AMBIKAPUR, AMBIKAPUR

In the result, the appeal of the assessee is partly allowed/allowed for statistical purposes in terms of the aforesaid observations

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 155/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shubh Karan Mahnot Prop. M/S. Bikaner Agencies, Tulshi Chowk, Near Primary School, Gangapur, Ambikapur (C.G.)-497 001 Pan : Aalhs2528G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Ambikapur (C.G.) ……""यथ" / Respondent

section 40A(3) are not applicable, disallowance is-unjustified and be deleted. 2. That under the facts and the law, the learned CIT (Appeals) erred in maintaining disallowance of u/s.40A(3) made by AO for cash payments of Rs.3,63,642/- towards Electricity Charges, for running cold storage plant at Raipur, paid to Chhattisgarh Electric Power Distribution Company Limited. Prayed