ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

u/s,153A based on the report from the Investigation wing of the department, but at the same time has to be backed by independent enquiry by the AO with positive evidence to corroborate the findings contained in the investigation report. However the AO failed to gather an iota of additional evidence or could controvert the evidence placed by the appellant

NITESH DUTT JHA,MADHUBANI vs. ITO, WARD- 3 (5), MADHUBANI

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

Bench: Ms. Madhumita Roy & Shri Rakesh Mishra

reassessment invalid. (7) Similarly, the Supreme Court in CIT vs. Thayaballi Mullajeevaji Kapasi (1967) 66 ITR 147 (SC) held that improper service of notice invalidates the entire proceedings. In Dr. K.C. Verma v. UOI (2017) 395 ITR 301 (All.), the Allahabad High Court reiterated that service of notice of scrutiny assessment under Section 143(3) is mandatory, and without valid