11 results for “disallowance”+ Survey u/s 133Aclear
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In the result appeal filed by assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
survey u/s 133A on 27.08.2009, which assessee is required to explain. Principles of natural justice also demand that all the relied upon seized/impounded material as well relied upon statements recorded be also provided to assessee for rebuttal (if not yet provided but relied upon during set aside proceedings to cause prejudice to assessee), before any prejudice is caused