M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX
ITA/512/2017HC Karnataka23 Jul 2018
Bench: S.SUJATHA,VINEET KOTHARI
Section 2(22)(e)Section 254Section 260
69A, a different provision while deleting
the additions under Section 68 of the Act appears to
have been done without affording a specific opportunity
Date of Judgment :23-07-2018 I.T.A.No.512/2017
M/s. Fidelity Business Services India Pvt. Ltd.,
Vs. Assistant Commissioner of Income-Tax, & Anr.
22/86
of hearing to the assessee and that appears to be the
reason