2021 (5) TMI 323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rohit Mujumdar ORDER PER L.P. SAHU, AM: Both these appeals filed by the assessee for AYs 2013-14 & 2014-15 are directed against the CIT(A) - 4, Hyderabad's separate orders, dated 30/05/2018 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short "the Act". As facts and grounds are identical in both these appeals, the same were clubbed and heard together and therefore a common or....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessment by making addition of Rs. 2,00,000/-towards disallowance u/s 37(1), and Rs. 8,34,677/- towards disallowance u/s 14A and assessed the total income at Rs. 1,24,21,017/-. 4. Aggrieved, the assessee preferred an appeal before the CIT(A) against the disallowance made u/s 14A of the Act. 5. The CIT(A) directed the AO to restrict the disallowance u/s 14A to the tune of dividend amount received....