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If no inquiry by AO on disallowance u/s 40A(3): Section 263 order valid
Case Law Details
- Case Name
- Bharat Jaroli Vs PCIT (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Indore
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Bharat Jaroli Vs PCIT (ITAT Indore)
The case of Bharat Jaroli vs PCIT, adjudicated by the ITAT in Indore, revolves around the failure of the Assessing Officer (AO) to properly scrutinize cash payments made by the assessee under Section 40A of the Income-tax Act, 1961. This article delves into the detailed analysis and the ultimate conclusion reached by the tribunal.
The appeal was filed by the assessee against the revision order dated 19th March, 2019, passed by the Principal Commissioner of Income-tax (PCIT) under Section 263 for the assessment year 2014-15. The appeal faced a delay of 62 day...
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