2025 (3) TMI 1750

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....nt : Shri Arun Kumar Meena, Addl. CIT, Sr. DR ORDER PER BENCH : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Kolkata-21 [hereinafter referred to as "the Ld. CIT(A)"] vide order no. ITBA/APL/S/250/2021-22/1039242329(1) dated 31.01.2022 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2018....

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....154 rectification the CPC, Bengaluru allowed the club expenditure of Rs. 4,30,061/- but upheld the disallowance of Rs. 1,15,844/- representing membership subscription. It was the submission that on appeal before the Ld. CIT(A), the Ld. CIT(A) confirmed the intimation u/s. 143(1) by holding that the adjustment permissible in 143(1) included the disallowance of expenditure incurred in audit report b....

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....e indicated in the audit report but not taken into account the returned income. The disallowance as made in the intimation itself is valid and the same is liable to be upheld. 6. We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the CPC passed the order u/s. 143(1) disallowing the club expenditure. The CPC itself has passed the order u/s. 15....