SANTOSH M. BHANDARI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Aggrieved by the order dtd. 25/3/2019 passed in No.CIT(A),HUBLI/10380/2015-16 by the Commissioner of Income Tax (Appeals), Hubballi vide Annexure-C to the writ petition and the order dtd. 20/12/2019 passed in ITA No.1812/Bang/2019, dtd. 20/12/2019 by the Income Tax Appellate Tribunal, SMC-C Bench, Bengaluru vide Annexure-A to the writ petition, the assessee has preferred this appeal.

(2.) The dispute pertains to non-acceptance of the statement of the assessee, that he has incurred an expenditure of a sum of Rs.3,47,717.00 for the assessment year 2013-14.

(3.) The case of the assessee is that on the last day of the assessment year 2013-14 i.e., on 31/3/2013, he made the following payments in cash as follows :