AMBIENCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. PCIT (CENTRAL), DELHI-2 JHANDEWALAN, NEW DELHI, DELHI
ITA 1868/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Sept 2025AY 2018-19
Bench: Ms. Madhumita Roy & Shri Naveen Chandra
For Appellant: Sh. Mahesh Kumar CA &For Respondent: Sh. Mahesh Kumar, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263
88E of the Act after
holding that the same needs more careful examination on
the part of the Assessing Officer. This itself indication of the
fact that this is not the case of lack of enquiry, but at the
highest it can be a case of inadequate enquiry. It is settled
position in law that inadequate enquiry by itself would
