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Case Law Details

Case Name : Super Sonic Impex Vs ITO (ITAT Surat)
Related Assessment Year : 2018-19
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Super Sonic Impex Vs ITO (ITAT Surat)

Conclusion: Since the deadline of three days for submission of all relevant records of assessee’s accounts was unfair and such unfair deadline was indeed a violation of natural justice principles, therefore, the order of CIT(A) was set aside and the matter was restored back to the file of AO for verification of the impugned issue and to pass a speaking order after affording sufficient opportunity of being heard to assessee.

Held: Assessee filed its return of income for the 2018-19 AY declaring a total

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