AO cannot Pass Order in Hasty Manner without considering the material produced by an assessee,

IY TEE CEE Trading Company Vs ACIT (Kerala High Court)

The issue under consideration is whether the petitioner firm had correctly accounted for the deposits made in its account during demonetization?

In the present case, the petitioner is a partnership firm was issued a PAN, which reflected its status as a company. The petitioner applied for and was issued a fresh PAN showing its status as a firm. during the demonetization period, the petitioner firm had made certain depos

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