Case Law Details
Case Name : ITO Vs Mehrasons Jewellers Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Delhi
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ITO Vs Mehrasons Jewellers Pvt. Ltd. (ITAT Delhi)
There is no clearity from the order of the ld. CIT(A) that what type of documents were submitted before him by the assessee and on those documents whether the ld. CIT has conducted any enquiry or not . The Remand report were also not called from the Assessing officer where as the assessee has filed additional evidence under Rule 46A which has been accepted by him without conducting any further enquiry. In these circumstances , we think it appropriate in the interest of natural justice to restore the matter back to the file of ld. CIT(A) for dec...
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