Held that that in the case of Bajrangbali Steel Industries, the Assessing Officer had not given the assessee a copy of the statement recorded in the course of survey action under section 133A, and therefore, the issue was restored to the file of the Assessing Officer for re adjudication after granting the assessee adequate opportunity to cross-examine the director of the company.(AY. 2014-15 to 2020-21)
Bee Pee Rollers P. Ltd. v. Asst. CIT (2024) 110 ITR 402 (Cuttack (Trib) Bajrangbali Re-Rollers P.Ltd v. Asst. CIT (2024) 110 ITR 402 (Cuttack (Trib) Bajrangbali Steel Industries P.Ltd v. Asst. CIT (2024) 110 ITR 402 (Cuttack (Trib)
S. 133A : Power of survey-Copy of statement recorded was not furnished-Opportunity of cross examination-Matter restored To Assessing Officer for re adjudication after granting assessee adequate opportunity to cross-examine director.
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