Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 116 - AT - Income TaxDisallowances made u/s 143(1) - disallowance u/s 37, disallowance u/s 40(a)(ia) and disallowance u/s 43B - suo motu disallowances made by the assessee - HELD THAT:- The impugned order does not spell out how the ratio of the decisions referred to in the order were applicable to the facts of the case. The assessee is not disputing the nature of such expenditure - whether to be allowed or disallowed. The assessee itself says that such items of expenditure are inadmissible items and while computing the total income, they themselves disallowed the same. But there is no whisper as to the fact in the impugned order. We accept the contention of the assessee that these disallowances have to be deleted, after verification at the end of the jurisdictional AO - We, therefore, set aside the orders of the lower authorities and restore the issue to AO to verify the suo motu disallowances made by the assessee and if it is found that the assessee itself disallowed such items of expenditure, the fresh disallowance made by the CPC, Bangalore under section 143(1)(a) of the Act are not warranted and shall be deleted. In the result, this appeal of assessee is allowed.
|