DCIT, NEW DELHI vs. SHRI SUBASH CHANDER SEHGAL, NEW DELHI
In the result, the appeal of the Revenue is dismissed for AY 2009-10
ITA 3054/DEL/2010[2006-07]Status: DisposedITAT Delhi06 Apr 2023AY 2006-07
Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10
For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 40A(2)(a)Section 80I
b) before the special auditor (as distinguishably established by the special auditors) and (c) before the assessing officer who passed the assessment order u/s 143(3). - It is seen from the records that in the present assessment year under appeal there was no special audit, thus I do not find that the appellant was to produce books before any Special
