https://www.taxtmi.com/caselaws?id=431059 The Tribunal dismissed the appellant's appeal concerning the jurisdictional issue of mandatory notice u/s.143(2) as the notice had been issued by the Assessing Officer. Disallowance u/s.40A(3) for cash payments exceeding Rs.20,000 for purchase of dhall and oil was upheld due to the appellant's failure to demonstrate eligibility for exceptions under Rule 6DD. The claim for bad debts amounting to Rs.4,94,28,399 was dismissed as not prosecuted. Overall, the Tribunal dismissed all appeals filed by the appellant after thorough examination of the facts and legal provisions. en-us Fri, 18 Nov 2022 00:00:00 +0530 Mon, 05 Dec 2022 09:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431059 The Tribunal dismissed the appellant's appeal concerning the jurisdictional issue of mandatory notice u/s.143(2) as the notice had been issued by the Assessing Officer. Disallowance u/s.40A(3) for cash payments exceeding Rs.20,000 for purchase of dhall and oil was upheld due to the appellant's failure to demonstrate eligibility for exceptions under Rule 6DD. The claim for bad debts amounting to Rs.4,94,28,399 was dismissed as not prosecuted. Overall, the Tribunal dismissed all appeals filed by the appellant after thorough examination of the facts and legal provisions. Case-Laws Income Tax Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431059