MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

section 68 of the Act. AO converted limited\nscrutiny to complete scrutiny on 14.12.2017 and framed order on 28.12.2017.\nContention of the Assessee: Assessee submitted that AO enquired on\nunsecured loans prior to 14.12.2017, whereas he got approval on 14.12.2017\nand it is against the provision of the ACT.\nHeld:That the assessing officer has exceeded his jurisdiction

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed