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
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
