https://www.taxtmi.com/caselaws?id=769215 ITAT Kolkata allowed taxpayer's appeal challenging income tax disallowance. The tribunal ruled that since the assessee did not originally claim exemption under section 54, tax authorities cannot make subsequent disallowances in section 143(1)(a) intimation. The tribunal deleted the addition, finding the disallowance procedurally improper and inadmissible for AY 2019-20. en-us Mon, 24 Mar 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769215 ITAT Kolkata allowed taxpayer's appeal challenging income tax disallowance. The tribunal ruled that since the assessee did not originally claim exemption under section 54, tax authorities cannot make subsequent disallowances in section 143(1)(a) intimation. The tribunal deleted the addition, finding the disallowance procedurally improper and inadmissible for AY 2019-20. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769215