Assessment Remand Without Deciding Validity Objections Declared Improper

VAN BROS Construction Pvt. Ltd. Vs Assessment Unit (ITAT Delhi)

ITAT Delhi Sets Aside NFAC Order: CIT(A) Directed to Decide All Technical Grounds Before Remanding Assessment

In this appeal, Assessee raised multiple technical grounds against reassessment u/s 147 r.w.s 144B including time-barred notice u/s 148, wrong invocation of s.148 instead of s.153C, denial of cross-examination, non-supply of statements & documents referred in notices u/s 148A(b)/148(d), absence of sanction copy, & non-disposal of objections. Assessee also contested addition of ₹24,26,098 &

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