2020 (2) TMI 1703

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....R PER PRADIP KUMAR KEDIA: AM The captioned appeals have been filed by the assessee in respect of assessment years 2013-14 in question against the respective orders passed by the CIT(A)-4, Bengaluru arising from the order passed by the AO u/s 143(3) and 154 of the IT Act, 1961 ('The Act') both dated 30-08-2017. 2. The solitary issue involved in both the appeals relates to disallowance made u/s ....

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....e Tribunal ie. one against the original disallowance and the other against the revised/ enhanced disallowance. 4. We have heard rival submissions on the issue. As pointed out on behalf of the assessee, the assessee has claimed exempt income during the year to the extent of Rs. 28,000/- As against the aforesaid exempt income, assessee has suo motu disallowed amount of Rs. 13,527/- under sec. 14A o....