GUPTA CITI SHELTERS LTD. vs. COMMISSIONER OF INCOME TAX NEW DELHI
Appeals of the assessee are allowed
ITA - 1324 / 2008HC Delhi23 Dec 2011
68 and 69 of the
Act.
41.
During
the arguments,
we
had
posed
these
queries.
Learned counsel appearing for the Revenue understood the
limitation of their case. For this reason, a fervent plea was
made that this case be remitted back to the AOs to enable
him to make further investigation.
42.
However, in the facts and circumstances of these
