Non-Recording of Satisfaction Note and Absence of Nexus between Reassessment, ITAT erred in remitting issues on Merit: Delhi HC [Read Judgment]

The High Court of Delhi held that the impugned order passed by the ITAT suffers from perversity in so far as it refused to allow the assessee to urge the grounds by way of an oral application under Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963. The revenue-initiated search action under Section 132 of […]

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