https://www.taxtmi.com/caselaws?id=217623 The Revenue's appeal against the deletion of disallowances under Section 40A(3) of the Income-tax Act, 1961 was partly allowed for M/s Kaleesuwari Refinery Pvt. Ltd. for Assessment Years 2003-04 and 2004-05, with disallowances limited to specific amounts. In the case of Shri M. Arun, the appeal was partly allowed for 2003-04 and dismissed for 2004-05. Regarding the non-supply of reasons for reopening assessments under Section 148, the Tribunal remitted the matter back to the Assessing Officer for providing reasons in the case of Smt. M. Kaleesuwari and M/s Kaleesuwari Refinery Pvt. Ltd. en-us Wed, 11 Jul 2012 00:00:00 +0530 Sun, 21 Oct 2012 00:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217623 The Revenue's appeal against the deletion of disallowances under Section 40A(3) of the Income-tax Act, 1961 was partly allowed for M/s Kaleesuwari Refinery Pvt. Ltd. for Assessment Years 2003-04 and 2004-05, with disallowances limited to specific amounts. In the case of Shri M. Arun, the appeal was partly allowed for 2003-04 and dismissed for 2004-05. Regarding the non-supply of reasons for reopening assessments under Section 148, the Tribunal remitted the matter back to the Assessing Officer for providing reasons in the case of Smt. M. Kaleesuwari and M/s Kaleesuwari Refinery Pvt. Ltd. Case-Laws Income Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217623