Brushing aside objections of assessee has rendered entire mechanism provided u/s 143(1)(a) as redundant

Harshdeep Singh Juneja Vs DCIT (ITAT Raipur) ITAT Raipur held that payment towards purchase of beer from the State Government is an exception to the applicability of section 40A(3). However, brushing aside the said objection/ response filed by the assessee had rendered entire mechanism provided u/s 143(1)(a) as redundant and otiose. Facts- Income of the assessee was processed by the CPC, Bengaluru u/s.143(1) of the Act dated 26.08.2019, wherein after making a disallowance of Rs.57,62,920/- u/s.40A(3) of the Act its income was determined at Rs.64,85,460/-. Aggrieved the assessee carried the mat...