In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri George Mathan & Shri Rakesh Mishra
section 151A r.w.s. notifications issued there under, thereby vitiating the reassessment order. ITA No(s). 3/KOL/2025 Assessment Year(s) 2011-12 Arya Roadways Company Pvt. Ltd. 3. For that the Ld. CIT(A) ought to have held that the re-assessment order is vitiated in law inasmuch as there was absolutely no independent application of mind and no independent enquiry