In the result, the assessee‟s appeal is partly allowed
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
2 | P a g e Vallabh Market v. Pr. CIT by the ld. Pr. CIT is bad in law. His contention is that the AO issued specific queries and after verification and detailed scrutiny the assessment was framed by the AO and, accordingly, the assessment order is not erroneous and prejudicial to the interests of the Revenue. On the other