ITAT deletes disallowance made by AO without recording any reasons

Pawan Aggarwal Vs DCIT (ITAT Chandigarh)

Introduction: The Pawan Aggarwal vs. DCIT (ITAT Chandigarh) case sheds light on a dispute regarding the disallowance of expenses without appropriate reasoning. With the verdict finally out, it’s crucial to understand the key points of contention and the court’s reasoning behind its decision.

Background and Grounds of Appeal: Pawan Aggarwal, the assessee, presented his appeal against the decision made by the ld.

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