M/S. L.A.DEVELOPERS,BHUBANESWAR vs. CIT, BHUBANESWAR
In the result, appeal of the assessee stands dismissed
ITA 273/CTK/2015[2008-09]Status: DisposedITAT Cuttack09 May 2022AY 2008-09
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-2009 2009 M/S. M/S. L.A.Developers, L.A.Developers, Hig Hig-47, Vs. Cit, 2Nd Floor, Floor, Jayadev Jayadev Bhubaneswar. Bhubaneswar. Vihar, Bhubaneswar. Vihar, Bhubaneswar. Pan/Gir No. No.Aacfl 6157 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.C.Sethi, Ar , Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 02 /6/ 20 / 2022 Date Of Pronouncement : 02 / /6/2022 O R D E R
For Appellant: Shri P.C.Sethi, ARFor Respondent: Shri M.k.Gautam
Section 255Section 255(7)Section 255(8)Section 263
10B of the IT Act for the relevant assessment year. There is a distinction between merely calling for information on a particular issue and considering such information with due application of mind if and when such information is actually provided by the Assessee.”
9. It was the submission that just because the details had been called
