5 results for “disallowance”+ Section 4(4)(d)clear
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d May, 2017 and the relevant portion of which reads as under :- "Where in the course of proceeding before me for the assessment year 2015-16 it appears to me that you:- *have without reasonable cause failed to comply with a notice under section 142(1)/143(2) of the Income Tax Act,1961 dated *have concealed the particulars