Case Law Details
Case Name : DCB Bank Ltd. Vs Asstt. CIT (ITAT Mumbai)
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All ITAT ITAT Mumbai
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DCB Bank Ltd. Vs Asstt. CIT (ITAT Mumbai)
we find that the assessing officer has not recorded the satisfaction as to how the claim of the assessee is wrong with reference to the books of account of the assessee. We are therefore convinced with the submissions of the assessee on this score and are in agreement with the arguments of the learned Authorised Representative that for the invocation of provisions of section 14A read with rule 8D is not mandatory unless and until the assessing officer has recorded his satisfaction. The case of the assessee finds support from the decision of the Honb’...
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