Income tax law never contemplates to apply Section 14A to a taxable income

Leela Devi Sankhlecha Vs ITO (ITAT Jodhpur) Brief facts of the case are that the Grounds of Appeal No. 2.1 to 3 is against the rejection of the Grounds of appeal taken by the assessee before the ld. CIT(A) to the effect that the provisions of S. 14A of the Act are not applicable in as much as the predecessor ld. CIT(A) vide its order dated19.08.2013 in appeal No. 357/11-12 for the subjected year had already upheld the applicability of S. 14A with regard to the interest claimed u/s 36(1)(iii) of the Act as it remained unchallenged before a higher forum by the assessee and hence, the subject mat...