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Directing special audit without opportunity of being heard to the assessee is merely an irregularity and not an illegality
Case Law Details
- Case Name
- Asstt. Commissioner of Income-tax Vs M/s. Sushila Milk Specialities Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Delhi
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In view of the two decisions of the Hon ‘ble Supreme Court namely Rajesh Kumar & Others vs. DCIT, 287 ITR 91 and Sahara India (Firm), 300 ITR 403, the assessment is required to be set aside to the file of the Assessing Officer to pass a fresh assessment as held in the case of Shri Rajesh Kumar vs. DCIT by ITAT in its order dated 3rd June 2008 and do not hold the assessment as time barred as held in the case of ACIT Vs. Rakesh Kumar. We, therefore, approve the view taken by the Tribunal in the case of Shri Rajesh Kumar and do not approve the decision of Tribunal in th...
