SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR
In the result, appeal filed by the assessee for the AY 2013-
ITA 262/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)
For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 127Section 132Section 143(3)Section 153A
269T
of the Act. Hence, the Ld. AO held that the cash expenses are not
allowable expenditure which were disallowed in the hands of
M/s. Polisetty Somasundaram firm and since the impugned
expenditure is not allowable in the hands of the firm, taxing the
same in the hands of the partner would amount to double
addition and therefore, the Ld.AO
