TaxTMI 
TaxTMI 
2024 (10) TMI 867
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....same was processed under section 143(1) of the Income-tax Act, 1961 (for short 'the Act') and in the intimation order passed u/s 143(1)(a), an amount of Rs. 1,07,04,630/- was added back which includes an amount of Rs. 3,82,508/- which is the dispute raised by the assessee before us. The assessee raised a ground before ld. CIT (A) and submitted that the amount disallowed by the Assessing Officer which was already disallowed by the assessee itself and which is a part of the addition declared by the assessee of Rs. 42,54,512/- and submitted the details of disallowance made by the assessee. It was also submitted that before making such disallowance, assessee should have been given an opportunity of being heard which was against the principles o....
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....,800/- has already been disallowed which consists Rs. 3,82,508 on account of MSME interest and Rs. 84,292/- on account of prior period expenditure. Hence, adding again of Rs. 3,82,508 will amount to be double taxation. 05. That the appellant craves to alter, leave or amend any grounds of appeal either before or at the time of hearing of appeal. 4. At the time of hearing, ld. AR for the assessee brought to our notice page 9 of the paper book and submitted that the amount is disallowed by the assessee at Rs. 4,66,800/- includes the amount of Rs. 3,83,508/-. Further, he brought to our notice page 13 of the paper book which is the computation of income wherein he brought to our notice amount disallowed by the assessee of Rs. 42,54,512/- and ....