ACIT, NEW DELHI vs. M/S. M.M. BUILDCON PVT. LTD., NEW DELHI
In the result, appeal of the Assessee allowed and appeal of the Department dismissed
ITA 3449/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07
Bench: Shri Bhavnesh Saini & Shri O.P. Kant
condoned the delay in filing the appeal.
7. The assessee further raised issue of jurisdiction of the A.O. to proceed under section 153A of the Income Tax
Act in respect of the year under consideration as no incriminating documents, assets had been found as a result of search on assessee. The assessee submitted before the Ld. CIT(A) that assessment
