https://www.taxtmi.com/caselaws?id=357325 The tribunal dismissed the Misc. Application seeking the recalling of the order in ITA No. 100/VIZ/2013 based on the disagreement of the Authorized Representative for the addition under section 40A(3). The tribunal upheld its decision due to the violation of section 40A(3) by the assessee and the failure to address this violation by the ld. CIT(A), resulting in the rejection of the application. en-us Wed, 20 Dec 2017 00:00:00 +0530 Wed, 21 Mar 2018 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357325 The tribunal dismissed the Misc. Application seeking the recalling of the order in ITA No. 100/VIZ/2013 based on the disagreement of the Authorized Representative for the addition under section 40A(3). The tribunal upheld its decision due to the violation of section 40A(3) by the assessee and the failure to address this violation by the ld. CIT(A), resulting in the rejection of the application. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357325