Assessing Officer Duty bound to Justify Disallowance under Section 40(A)(2)(a)

Mehra Jewel Palace Pvt Ltd Vs PCIT (Delhi High Court) In the case of Mehra Jewel Palace Pvt Ltd vs. PCIT (Delhi High Court), two appeals were brought before the court by the same assessee under Section 260A of the Income Tax Act. These appeals challenged the orders dated 20.03.2018 (for Assessment Year 2011-12) and 14.11.2019 (for Assessment Year 2012-13) of the Income Tax Appellate Tribunal. The appeals were taken up together due to their similar factual and legal nature. Analysis: Assessing Officer’s Duty to Justify Disallowance (Section 40A(2)(a)): The central issue addressed during t...