Held that Inspectors report was not shown, cross examination of witness was not provided. Reassessment was quashed. (AY. 2008-09, 2009-10)
ACIT v. Sur Buildcon Pvt. Ltd. (2021) 90 ITR 300 (Delhi)(Trib.) ACIT v. BBN Transportation Pvt. Ltd. (2021) 90 ITR 300 (Delhi) (Trib.) ACIT v. Goldstar Cement Pvt. Ltd. (2021) 90 ITR 300 (Delhi)(Trib.)
S. 147 : Reassessment-Survey-Inspectors report was not shown-Cross examination of witness was not provided-Reassessment was quashed. [S. 68, 148]