PRAYAG POLYTECH PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 6015/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15
Bench: Shri H.S. Sidhu & Shri B.R.R. Kumarassessment Year: 2014-15
For Appellant: Sh. Ved Jain, Adv. & Sh. Ashish Goel, AdvFor Respondent: Sh. Surender Pal, Sr. DR
Section 127(1)Section 133(6)Section 142(1)Section 143(2)Section 68
section 133(6) and summon issued under section 131 cannot per se be a ground to make addition. The AO has stated that notice under section 133(6) and summon under section 131 was issued but in response no reply received and none attended till date. This means that notice and summon have been served. In these circumstances
