https://www.taxtmi.com/caselaws?id=758942 ITAT Delhi upheld CIT(A)'s decision rejecting the assessee's challenge to proceedings under section 153C, finding no supporting material provided by the assessee to invalidate the proceedings. The tribunal also confirmed disallowance of expenses claimed in profit and loss account, as authorities determined the assessee was not engaged in business activities and failed to provide supporting evidence for claimed expenses before both CIT(A) and ITAT. en-us Fri, 09 Aug 2024 00:00:00 +0530 Sat, 21 Sep 2024 07:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758942 ITAT Delhi upheld CIT(A)'s decision rejecting the assessee's challenge to proceedings under section 153C, finding no supporting material provided by the assessee to invalidate the proceedings. The tribunal also confirmed disallowance of expenses claimed in profit and loss account, as authorities determined the assessee was not engaged in business activities and failed to provide supporting evidence for claimed expenses before both CIT(A) and ITAT. Case-Laws Income Tax Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758942