2014 (1) TMI 1406

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....ian, Sri Mathew B Kurian, Sri K T Thomas, Sri C N Sreekumar JUDGEMENT :- PER : Manjula Chellur The substantial question of law framed for consideration in this appeal is as under:    "Whether, on the facts and in the circumstances of the case the Tribunal is right in law and in fact in holding that the disallowance of Rs.5,86,437/- made by the Assessing Officer in determining....

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....authority before the appellate Tribunal which resulted in Annexure C order confirming the order of the first appellate authority. Aggrieved by the same the revenue is before us in this appeal. 3. According to the learned Standing Counsel, Annexure A intimation issued under Section 143(1) (a) of the Income Tax Act, clearly indicates that 20% of 29,32,184/- was disallowed under Section 40A(3) as ....

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....f 29 lakhs and odd has to be disallowed in terms of Section 40A(3) of the Act, the assessing officer ought to have called for further details from the assessee in order to understand whether such claim could be made under Rule 6DD by the assessee. Apparently such exercise was not done by the assessing officer which is mandatory as laid down in the two decisions relied upon by the respondent assess....