The Tribunal has remanded the matter to the Assessing Officer, on the grounds of natural justice, the issues to examine the evidence filed on record and to adjudicate de novo.(AY. 2016-17)
Shriraja Zahoor Khan v. Dy. CIT (2024) 115 ITR 14 (SN) (Amritsar) (Trib)
S. 144 : Best judgment assessment-Principle of natural justice-Travelling expenses-Purchase of car-Matter restored to the Assessing Officer to examine evidence filed on record and adjudicate de novo. [S. 147, 148]