M/S.SHASUN CHEMICALS AND DRUGS LTD. vs. COMMISSIONER OF INCOME TAX, CHENNAI
The appeals are allowed
C.A. No.-009611-009611 - 2016Supreme Court16 Sept 2016
Section 35D
disallowance made by
the Assessing Officer for the Assessment Year 1996-97,
the assessee filed an appeal before the Commissioner of
Income Tax (Appeals), [herienafter referred to as CIT(A)]
who vide his order directed the Assessing Officer to
verify physically the factory premises of the assesseee
and find out , whether there were any additions
