https://www.taxtmi.com/caselaws?id=463081 The ITAT Ahmedabad dismissed the challenge to the AO's ex-parte order u/s 144, applying the doctrine of merger with no prejudice to the assessee. The disallowance of donation u/s 80GGC was reversed, as the assessee proved payment to a registered political party through banking channels. Additions for unexplained investment were set aside as transactions related to a different AY. The unexplained capital introduced by partners was deleted, relying on banking channel evidence and Gujarat HC precedent, negating invocation of s. 68. Disallowance of expenses u/s 40A(3) was reversed, as the AO erred in aggregating monthly cash payments instead of daily limits; the expenses for land conversion were held admissible based on documentary evidence and surrounding circumstances. The AO was directed to restore the claims accordingly. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 05 Aug 2025 20:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463081 The ITAT Ahmedabad dismissed the challenge to the AO's ex-parte order u/s 144, applying the doctrine of merger with no prejudice to the assessee. The disallowance of donation u/s 80GGC was reversed, as the assessee proved payment to a registered political party through banking channels. Additions for unexplained investment were set aside as transactions related to a different AY. The unexplained capital introduced by partners was deleted, relying on banking channel evidence and Gujarat HC precedent, negating invocation of s. 68. Disallowance of expenses u/s 40A(3) was reversed, as the AO erred in aggregating monthly cash payments instead of daily limits; the expenses for land conversion were held admissible based on documentary evidence and surrounding circumstances. The AO was directed to restore the claims accordingly. Case-Laws Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463081