Deletion of the addition made by the AO on account of disallowance under Section 14A.

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Last updated: 19 April 2021
Quick Summary
This Income Tax Appellate Tribunal ruling addresses an appeal by the Revenue and a cross-objection by the assessee concerning the assessment year 2009-10. The key issue involves the deletion of an addition made by the Assessing Officer (AO) under Section 14A of the Income Tax Act. The tribunal also considers whether proceedings under Section 153A were validly initiated, particularly when no incriminating documents were found during a search.

Court :
ITAT New Delhi

Brief :
This appeal by the Revenue and the Cross objection by the assessee are directed against order dated 30/07/2017 passed bythe Learned Commissioner of Income-tax (Appeals)-1, Gurgaon [in  short ‘the Ld. CIT(A)’] for assessment year 2009-10. The respective grounds raised by the Revenue and assessee are reproduced as under:

Citation :
ITA 5963/DEL/2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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