ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, BSNL RTTC BUILDING vs. THE WARDHA DISTRICT CENTRAL COOPERATIVE BANK LTD, WARDHA

In the result, Revenue’s appeal stands allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

249 ITR 216], has held that Assessment order must be made after the assessee has been given reasonable opportunity of setting out his case; assessment made without giving the assessee such an opportunity was liable to be set aside. Further, I find that in the case of Lal Construction Company. Secunderabad v/s the DCIT, Circle-10(1), Hyderabad