Disallowance u/s. 37 matter remitted back to CIT(A) for fresh consideration: ITAT Bangalore

Surya Homes Vs ITO (ITAT Bangalore)

ITAT Bangalore remitted the matter back to CIT(A) so that assessee can file necessary documents with regard to disallowance made under section 37 of the Income Tax Act as order was passed by CIT(A) without adjourning the matter as sought by assessee.

Facts- During assessment proceedings, AO noted that assessee has made payment to Nikhil Deepak Singh of Rs.30 lakhs and TDS has been deducted. In this regard assessee was asked to provide details of payment made to Nikhil Deepak Singh. However, assessee did not provide any det

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