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
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 of the A.O.
2. For that the addition of Rs.7,01,000/- as sustained
by the learned Commissioner is highly unjustified
and uncalled for.
3. For that the proceedings initiated u/S.147
