M/S SHREE STEEL CQASTINGS PVT. LTD ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -1, NAGPUR

In the result, Assessee’s appeal is partly allowed

Bench: Shri Narender Kumar Choudhrym/S. Shree Steel Castings Dcit, Circle-1, Nagpur Pvt. Ltd., T/38/1, Midc, Vs. Hingna Road, Nagpur. Pan: Aaccs 4071 J (Appellant) (Respondent)

section 14A of the Act. 6. The Assessee by drawing attention of this Court to notice dated 24/11/2008 u/sec. 142(1) of the Act (page No.69 of paper book) issued in original assessment proceedings, has demonstrated the fact that in the said notice, the AO specifically asked the names and holding of shareholders of M/s. Shree Virangana Steel Ltd., names