JAIVEER SINGH,GORAKHPUR vs. ACIT, RANGE - 1,, GORAKHPUR
In the result, appeal filed by theassesseeis allowed for statistical purposes
ITA 61/VNS/2019[2014-2015]Status: HeardITAT Varanasi22 Aug 2022AY 2014-2015
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Jaiveer Singh, Asstt. Commissioner Of Prop. Jvs Motors Income Tax, Range-1, V. H.No.514, Ramdhariniwas, Aayakarbhawan, Mohaddipur, Civil Lines, Gorakhpur-273001, U.P. Gorakhpur-273001,U.P. Pan:Avaps 3343R (Appellant) (Respondent)
For Appellant: ShriArun Kumar Yadav, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 143(3)Section 143(3)(ii)Section 40
disallowed the expenditure u/s 40 (a)(ia) of the Act. During the course of appellate proceeding it was submitted that details were filed and the AO made the additions without any inquiry. A detail of advertisement expenses was filed in support of the contention.
A perusal of the order shows that the addition
