https://www.taxtmi.com/caselaws?id=59889 The ITAT allowed the appeal in favor of the assessee, holding that the Assessing Officer should have rectified the assessment by deleting the disallowance under section 43B of the Income Tax Act. The ITAT found that evidence for payments disallowed under section 43B could be submitted with the rectification application, as per CBDT circulars. As the audit certificate and receipts were provided with the rectification application, the ITAT concluded that the disallowance was not justified, and the rectification should have been accepted. en-us Thu, 09 Feb 1995 00:00:00 +0530 Sat, 01 Jan 2011 16:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59889 The ITAT allowed the appeal in favor of the assessee, holding that the Assessing Officer should have rectified the assessment by deleting the disallowance under section 43B of the Income Tax Act. The ITAT found that evidence for payments disallowed under section 43B could be submitted with the rectification application, as per CBDT circulars. As the audit certificate and receipts were provided with the rectification application, the ITAT concluded that the disallowance was not justified, and the rectification should have been accepted. Case-Laws Income Tax Thu, 09 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59889