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Case Law Details

Case Name : Shri Ashok Kumar Aggarwal Vs ACIT (ITAT Delhi)
Appeal Number : IT(SS)A No. 6178/Del/1996
Date of Judgement/Order : 28/02/2018
Related Assessment Year :
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Shri Ashok Kumar Aggarwal Vs ACIT (ITAT Delhi)

AO repudiates the return filed u/s 1 58BC (a) of the Act and proceeds to make an enquiry, he has to necessarily follow the provisions of section 142, 143(2) and 143(3) of the Act. In the case before us, the Department has not been ab

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