Section 40(a)(ia) of the Income Tax Act, 1961– Business Disallowance– Assessing Officer was directed to delete the additions as assessee had filed form 15G or form 15H and the Commissioner (A) should have considered the evidence supplied by the assessee and if he was not satisfied, get it verified from the bank– Hiralal Jain vs. Income tax Officer [2020] 77 ITR (trib) 333 (Indore)