Notice u/s. 133(6) remaining unserved cannot be reason for disallowance of professional fees

Devika Buildestate Pvt. Ltd Vs ITO (ITAT Jaipur) ITAT Jaipur held that disallowance of professional fees merely for the reason that notice under section 133(6) of the Income Tax Act remained unserved is not justifiable since assessee has placed various evidences on record. Accordingly, appeal is allowed. Facts- The assessee company is engaged in the business of Real Estate such as purchase, sell consolidation of land and related activities. The Company had entered into Principal Agreement with M/s. Rajasthan Land Holdings Ltd. (RLHL) on 19th September, 2008, whereby it has been engaged as land...