Order in contravention of the provisions of S. 250(6) of the Income Tax Act, 1961

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Last updated: 03 June 2021
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This appeal concerns an order by the Commissioner of Income Tax (Appeals) that the assessee claims contravened Section 250(6) of the Income Tax Act, 1961. The assessee argues that the CIT(A) erred in confirming the Assessing Officer's actions, including converting a limited scrutiny assessment to a complete one without justification. Furthermore, the appeal challenges the disallowance of expenses due to alleged non-deduction of TDS, even when payments were below the threshold, and disputes ad-hoc additions for development expenses.

Court :
ITAT Chandigarh

Brief :
The present appeal has been preferred by the assessee against the order dated 26.04.2019 of the Commissioner of Income Tax (Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’].

Citation :
ITA No. 982/C HD /2019

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