ACIT, NEW DELHI vs. M/S LAKSHYA CONSULTANTS PVT. LTD.,, GURGAON
In the result, appeal of the Assessee allowed and appeal of the Department dismissed
ITA 6432/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
delay shall have to be condoned and there is no violation of Rule 46A and in deciding the issue of assumption of jurisdiction under section 153A in favour of the assessee, in the absence of any incriminating material during the course of search, when original assessments were already completed on the date of search. The issues on merit decided
