SH. DIDAR SINGH S/O SH. PREM SINGH,KAPURTHALA vs. THE DY. COMMISSIONER OF INCOME TAX, KAPURTHALA
In the result, the assessee succeeds
ITA 542/ASR/2016[2008-09]Status: DisposedITAT Amritsar29 May 2018AY 2008-09
Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryita No.542(Asr)/2016 Assessment Year:2008-09
For Appellant: Sh. Harminder Syal (Ld. Adv.)For Respondent: Sh. Rajeev Gubgotra (Ld. DR)
Section 250(6)Section 44ASection 68
68 cannot be sustained.
Further, it was also submitted that ITO has not given any warning to the assessee/appellant herein before putting question to the assessee/appellant to the effect that any admission/confession can be used against him in any proceedings under the Act and its repercussion and, nor he was made aware of his right to engage lawyer