Appeal under disallowance made u/s 43B of the Income Tax Act
Court :
ITAT Kolkata
Brief :
Both these appeals are filed by the assessee directed against separate orders of the Learned Commissioner of Income Tax (Appeals)-13, Kolkata, [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), for the Assessment Years 2013-14 & 2014-15. As the appeals belong to the same assessee firm, for the sake of convenience they are heard together and disposed off by way of this common order.
Citation :
ITA 270/KOL/2019
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Published in Income Tax
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