https://www.taxtmi.com/caselaws?id=456835 The ITAT Raipur set aside the CIT(Appeals) order and restored the matter to the AO for fresh adjudication. The case involved disallowance u/s.40A(3) through intimation u/s.143(1) for expenses incurred by the assessee towards purchases from the State Government of Chhattisgarh. The ITAT held that the CPC Bengaluru improperly brushed aside the assessee's objections to the proposed adjustment, violating the clear mandate of Section 143(1)(a). The AO was directed to consider the assessee's claim that no disallowance was warranted for payments made to the State Government for beer purchases, while providing reasonable opportunity of hearing. en-us Mon, 29 May 2023 00:00:00 +0530 Tue, 20 Aug 2024 23:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456835 The ITAT Raipur set aside the CIT(Appeals) order and restored the matter to the AO for fresh adjudication. The case involved disallowance u/s.40A(3) through intimation u/s.143(1) for expenses incurred by the assessee towards purchases from the State Government of Chhattisgarh. The ITAT held that the CPC Bengaluru improperly brushed aside the assessee's objections to the proposed adjustment, violating the clear mandate of Section 143(1)(a). The AO was directed to consider the assessee's claim that no disallowance was warranted for payments made to the State Government for beer purchases, while providing reasonable opportunity of hearing. Case-Laws Income Tax Mon, 29 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456835