CHAMPION BUILDER PVT. LTD.,KOLKATA vs. ITO,WARD-1(3), GURGAON

In the result, both the appeals of the assessee are partly

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.462 & 463/Del/2024 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17

159 ITR 78 (SC) - the assessee had given the names of the loan creditors and it was in the knowledge of the AO that such loan creditors were Income Tax assessee. The I.T.A.Nos.462 & 463/Del/2024 assessee has also filed the confirmation and their accounts and could not have done anything further. The AO other than issuing summons u/s

LASCO CHEMIE PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD-15(2), NEW DELHI, DELHI

In the result, the appeal filed by the assessee is allowed