MAHIM PATRAN P. LTD,NEW DELHI vs. PR. CIT -2, AGRA
In the result, the appeals are dismissed
ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11
Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
Section 143(3)Section 199(1)Section 205Section 263
194 Taxman 57 and CIT v. Vodafone
Essar South Ltd. [2012] 28 taxmann.com 273/ [2013] 212 Taxman 184
(Delhi), it held that once inquiry was made, a mere non discussion or non- mention thereof in assessment order cannot lead to assumption that Assessing Officer did not apply his mind or that he has not made inquiry on the subject
