claimed expenditure of
Rs.3,71,23,836/- and it was disallowed. The CIT(A)2
allowed the appeal by following the assessment order ... CIT(A)'s
order with regard to expenditure of Rs.3,71,23,836/-
claimed by the assessee and assessee challenged
the CIT
claimed expenditure of
Rs.3,71,23,836/- and it was disallowed. The CIT(A)2
allowed the appeal by following the assessment order ... CIT(A)'s
order with regard to expenditure of Rs.3,71,23,836/-
claimed by the assessee and assessee challenged
the CIT
claimed expenditure of
Rs.3,71,23,836/- and it was disallowed. The CIT(A)2
allowed the appeal by following the assessment order ... CIT(A)'s
order with regard to expenditure of Rs.3,71,23,836/-
claimed by the assessee and assessee challenged
the CIT
high
Court in the case of CIT VS. SMC Share Brokers Ltd ,
and in the case of CIT Vs. Pradeep Kumar Gupta , the
15
facts ... case, ITAT deleted first two
disallowances i.e., 1) Disallowance of Transportation charges, and
2) Disallowance of Expenses under Explanation to section
assessee."
27.Further, in the case of Prakash Chand Nahta Vs. CIT
reported in (2008) 301 ITR 134 (MP), wherein it is held ... issuing commission and recording their
statements nor summoning them for cross
examination is a jurisdictional error which cannot be
rectified. Hence, the disallowance is totally
Commissioner of Income Tax [Appeals] [for
short, 'the CIT [Appeals]'] challenging the disallowances by
-8- NC: 2023:KHC:30536
WP NO. 13953/2020 ... while upholding the disallowance under
Section 14A of the IT Act and disallowance of bad
debts/advances written off. Similarly, the CIT [Appeals
Commissioner of Income Tax [Appeals] [for
short, 'the CIT [Appeals]'] challenging the disallowances by
-8- NC: 2023:KHC:30536
WP NO. 13953/2020 ... while upholding the disallowance under
Section 14A of the IT Act and disallowance of bad
debts/advances written off. Similarly, the CIT [Appeals
Commissioner of Income Tax [Appeals] [for
short, 'the CIT [Appeals]'] challenging the disallowances by
-8- NC: 2023:KHC:30536
WP NO. 13953/2020 ... while upholding the disallowance under
Section 14A of the IT Act and disallowance of bad
debts/advances written off. Similarly, the CIT [Appeals
Question No. 4 is disallowance of provision
made for Rs.50,08,053/- by the CIT(A) and the ITAT.
Shri. Suryanarayana submitted that ... been allowed. As submitted by
Shri. Suryanarayana, disallowance made by AO has been
set aside by CIT(A), resultantly, the provision has been
allowed
Question No. 4 is disallowance of provision made for
Rs.50,08,053/- by the CIT(A) and the ITAT.
Shri. Suryanarayana submitted that ... submitted by Shri. Suryanarayana, disallowance made by
-9-
ITA No. 611 of 2016
AO has been set aside by CIT(A), resultantly, provision has
been
