ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)

Sandeep Surendran Nair Vs DCIT (ITAT Raipur) ITAT Raipur restored the matter back to the file of AO in case of disallowance u/s. 40(a)(ia) of the Income Tax Act as the CA certificate submitted was not as per the prescribed form i.e. “Form 26A”. Post submission of CA certificate in prescribed form, disallowance u/s 40(a)(ia) will be vacated. Facts- The assessee, who is a mechanical contractor within the cement industry, had filed his return of income for A.Y. 2014-15 on 29.11.2014 declaring an income of Rs.69,30,640/-. Subsequently, the case of the assessee was selected for scrutiny assessm...