ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(3),, MUMBAI vs. FA CONSTRUCTION , MUMBAI

In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are dismissed

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

Section 69A of the Act." 3. On the facts and circumstances of the case and in law, The Ld. 3. On the facts and circumstances of the case and in law, The Ld. 3. On the facts and circumstances of the case and in law, The Ld. CIT(A) has erred in deleting the disallowance