M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

246A of the Act. The assessee has contended that the AO who passed the assessment order is the same person who conducted the search and therefore the principle of natural justice has been violated. On my examination, I have not expressly found anything to show that there was any mala-fides attributable to what was a question of jurisdiction