MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER
ITA/69/2009HC Rajasthan02 Jan 2020
Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI
Section 147Section 254Section 40ASection 40A(3)Section 68
Section 40A (3) of the IT Act.
4. Indeed in the impugned the ITAT has recorded as under:
“2. In the appeal, the assessee has taken the
following grounds:
1. For that the disallowance of Rs.2,76,167
u/s.40A(3) as made by the learned A.O. is improper
and unjustified and the learned Commissioner
should not have sustained the action
