Allowing the appeal of the revenue the Court held that ; though the Assessing Officer had made queries to various sub-contractors, he had failed to discuss what was stated by them or what material was produced by them. The matter was remitted to the Commissioner (Appeals) to render fresh findings after considering the materials produced.( AY. 2007 -08 to 2010-11)
CIT v. Mehta Construction Co. (2018) 402 ITR 281 (Delhi) (HC)
S. 144 : Best judgment assessment –Road contractor-Order passed by the CIT(A) was incomplete matter was remanded to CIT(A) for reappraisal of material on record. [ S. 145 , 145(3) ]