Non-Compliance With S.40A(3) in Cash Payments: ITAT Remands Case to CIT(A) With Rs.2,000 Cost [Read Order]

The CIT(A) did not examine the assessee’s claims on merit and passed the order without discussing the contentions

By Sneha Sukumaran Mullakkal - On April 2, 2025 9:08 pm - 2 mins read

Non-Compliance With Section.40A(3) - Cash Payments - ITAT - ITAT Remands Case - Remands Case - Remands Case to CIT(A) - taxscan

The Jaipur Bench of Income Tax Appellate Tribunal(ITAT) remanded the matter to Commissioner of Income Tax (Appeals) [CIT(A)] due to non-compliance with Section 40A(3) of Income Tax Act,1961 in cash payments, imposing a cost of Rs. 2,000. Prithvi Steel Rolling Mills Private Limited,appellant-assessee, had appealed against the dismissal of its case by the CIT(A) under…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here