2023 (2) TMI 350

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..... ted 28.08.2019. The impugned order before us is that the order passed u/s 154, which was rightly dismissed by the NFAC. Therefore, the grounds of appeal filed by the assessee stand dismissed. - ITA No.256/PUN/2022 - - - Dated:- 8-2-2023 - Shri Inturi Rama Rao, Accountant Member And Shri S. S. Viswanethra Ravi, Judicial Member For the Assessee : Shri Krishna V. Gujarathi For the Reven .....

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..... disallowance of Rs.20,78,278/- u/s 14A and disallowance of personal expenditure of Rs.1,23,974/-. Subsequently, the Assessing Officer vide order dated 03.12.2019 passed u/s 154 r.w.s. 143(3) enhanced the disallowance u/s 14A by further amount of Rs.20,78,278. 3. Being aggrieved by that order passed u/s 154, an appeal was filed before the NFAC, who vide impugned order confirmed the action of the .....

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