Case Law Details
Case Name : Omni Lens Pvt. Ltd Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Ahmedabad
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Omni Lens Pvt. Ltd Vs DCIT (ITAT Ahmedabad)
Where the AO failed to discharge its obligation to conduct a proper inquiry to take the matter to logical conclusion, it is also the obligation of the first appellate authority and indeed that of ITAT to have ensured that effective inquiry is carried out on the subject matter of appeal. Likewise, the Hon’ble Bombay High Court in ITO (TDS) vs. Thyrocare Technology Ltd. (Bom) Income Tax Appeal No.53 of 2016 & Ors. judgment dated 11.09.2017 also similarly observed that once the Tribunal was obliged in law to examine th
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