ITO 1(1)(1)(5), AGRA vs. SHANTI CONSTRUCTIONS , AGRA
In the result, the appeal filed by revenue is dismissed
ITA 289/AGR/2017[2012-13]Status: DisposedITAT Agra16 May 2019AY 2012-13
Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenaincome Tax Officer, Ward,1(1)(5), Vs.. M/S Shanti Constructions, Ug-13, Aayakar Bhawan, Agra Shanti Madhuvan Plaza, Delhi Gate, Agra (Appellant) (Pan: Aaufs3185N) (Respondent)
For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Sunil Bajpai CIT DR
Section 143(3)Section 145(3)
natural justice are violated if an adverse order is made on an assessee on the basis of material not brought to his notice. Where assessment was made based on local enquiry and investigation and the assessee was not given an opportunity to be heard, the assessment was liable to be quashed.”
The Hon’ble Supreme Court in the case
