In the result the grounds of appeal raised by the assessee in all three assessment years are allowed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
269T were attracted. The IDS made by the assessee was based on misrepresentation or suppressions of facts. There was non-application of mind the AO not made full inquiry and assessment is made without making due disallowances / additions under section 37,40A(3), 40(a)(ia) 68 and other provisions of the Act. The AO has not examined the payment