Bench: Shri Nrs Ganesan & Shri Sanjay Aroraassessment Year: 2014-15
50C, being apparently inconsistent therewith, and in respect of which due enquiry has been made by the AO in assessment. Further on, the scope of enquiry stated in Instruction 20/2015, referred to earlier, is per CASS-2014, while what would apply in the assessee’s case is CASS-2015 as the notice u/s. 143(2) stand issued on 29.8.2015. Para