Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appeal before the CIT(A) against the draft order - It is only the appeal filed by the assessee against the order u/s 144C(3) passed by the AO on 23.01.2020 that an effective and legally tenable appeal would call for decision. In our considered opinion, the ld. CIT(A) took an unimpeachable view in treating the appeal against the draft order as ‘defective’ and thus ‘not maintainable’.- AT
Appeal before the CIT(A) against the draft order - It is only the appeal filed by the assessee against the order u/s 144C(3) passed by the AO on 23.01.2020 that an effective and legally tenable appeal would call for decision. In our considered opinion, the ld. CIT(A) took an unimpeachable view in treating the appeal against the draft order as ‘defective’ and thus ‘not maintainable’.- AT
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