S.147: Reassessment – Information from investigation wing – Objections not disposed – Material not confronted with the reasons recorded – Reassessment notice was quashed .[ S.148 ]
Tribunal quashed the reassessment proceedings on the ground that objections not disposed , material received from the investigation wing not confronted with the reasons recorded. (Followed Fomento Resorts & Hotels Ltd.(, TA No.63 of 2007 dt .30.08.2019) (ITA.No.7372/Del./2019 dt 10-9-2020 ( AY. 2011-12)
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