Case Law Details
Case Name : Commissioner Of Income Tax Vs M/s. Jansampark Advertising And Marketing (P) Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Assessment proceedings under the Income Tax Act are not a game of hide and seek. The inquiry in the wake of a notice under Section 148 is not an empty formality. It must be effective and with a sense of purpose. There is an elaborate procedure set out which requires scrupulous adherence and followed up on. In the hierarchy of the authorities, the AO is placed at the bottom rung.
The two layers of appeals, before the matter engages the appellate jurisdiction of this court, are authorities vested with the jurisdiction, power and obligation to reach appropriate findings on facts. Noticeably, it i...
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