Held that the CIT(A) has forwarded the written submission to the Assessing Officer. Failure to file rejoinder by the Assessing Officer It cannot be held that no reasonable opportunity was not given. (AY. 2006-07 to 2012-13)
Dy. CIT v. Mahavir Ashok Enterprises (P) Ltd (2023) 223 TTJ 947 (Raipur)(Trib)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Written submission was forwarded to the Assessing Officer-Failure to file rejoinder-It cannot be held that no reasonable opportunity was not given. [S. 68, 153A]