M/S. SHREE SAI ENTERPRISES,BHUBANESWAR vs. ADDL. CIT, RANGE-4, BHUBANESWAR
In the result, appeal of the assessee is allowed
ITA 290/CTK/2018[2014-15]Status: DisposedITAT Cuttack23 Aug 2019AY 2014-15
Bench: Shri Chandra Mohan Gargassessment Year: 2014-2015
For Appellant: Shri N.R.BiswalFor Respondent: Shri Subhendu Dutta, DR
Section 156Section 269SSection 271D
section
269SS and 269T of the Act, as the case may be, in the course of the
assessment proceedings, or any proceedings under the Act. Ld A.R.
vehemently pointed out that in para 4 of said circular, it has ben clarified in
the ‘departmental view’ that the Assessing Officer below the rank of JCIT
