Held that the assessee should have been given one more chance to contest the case before the Commissioner (E). The assessee is directed to produce all the relevant papers concerning the application filed before the Commissioner (E) to settle the dispute.(AY.2023-24)
Noble Kingdom Public School Shiksha Samiti v.CIT (E) (2023)107 ITR 488 (Jaipur) (Trib)
S. 12AB : Procedure for fresh registration-Assessee should be given one more chance to contest-Matter remanded. [S.10AB, 12A]