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
7. Ground of appeal no. 4
During the course of assessment proceedingthe AO noted that the appellant had debited Rs. 1865025/- as advertisement expenses in the P&L account. The appellant was required to file copy of bills and vouchers and details of TDS made on the aforesaid expenditure. Since no details were furnished, the AO disallowed the expenditure
