AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR
In the result, the stay application filed by the assessee is dismissed
ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13
Bench: Shri Kul Bharatshri Manish Borad
Section 143(3)Section 147Section 263
4. It is not the case of CIT that there was a complete/total lack of inquiry. Law is well settled that the Assessment order cannot be held to be erroneous simply on the allegation of inadequate enquiry. Unless there is an established case of total lack of enquiry.
4.1 Kindly refer CIT vs. Sunbeam Auto