91 results for “disallowance”+ Section 249(2)clear
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In the result, the grounds of appeal raised by the revenue is partly allowed
Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.344/Srt/2019 (Ay 2007-08) (Hearing In Virtual Court) Income Tax Officer, Ward- Shri Abhishek L.Jain 2(3)(7), Room No. 414, 4Th Prop Of Manglam Export, Vs Floor, Anavil Business Centre, 302, Pipla Sheri, Adajan-Hajira Road, Mahidharpura, Adajan, Surat-395003 Pan : Abxpj 0344 G Surat-395009 अपीलाथ"/Appellant ""यथ" /Respondent
section 143(2) was not served upon the assessee, therefore the assessment order is bad in law. To support his submission, the ld. AR for the assessee relied on the following decisions; ITO Vs Gravity Systems Private Limited in ITA No.5626/Del/2012 dated 30.03.2017; Anil Kisanlal Marda Vs ITO in ITA No.1763/Pun/2013 dated 01.07.2018; Kamla Devi Sharma