3 results for “disallowance”+ Section 144clear
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In the result, the appeal of the Revenue is allowed for statistical purposes
Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R
144 to meet the limitation period as prescribed under the statute. It is a matter of record that very low percentage of returns of income are selected by Revenue for framing scrutiny assessment .The 1961 Act is an code in itself and there are several provisions under the 1961 Act 9 Assessment Year: 2017-18 DCIT, Circle-1, Varanasi