HDFC BANK LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX - 2 (3) (1), MUMBAI

144 (2) and (3) read with rule 8D of the\nRules or a best judgment determination, as earlier prevailing, would become\napplicable.\"\n7.4 We have carefully perused the assessment and appellate\norders as also cited decisions(supra). From the plain reading of the\nassessment order, the satisfaction/dissatisfaction of the AO is not\ndiscernible at all. He has failed to point