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Case Law Details

Case Name : Shakti Basmati Rice (P) Ltd. Vs PCIT (ITAT Delhi)
Related Assessment Year : 2015-16
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Shakti Basmati Rice (P) Ltd. Vs PCIT (ITAT Delhi)

When the Assessing Officer has conducted proper enquiry and the assessee has furnished all documentary evidences and has offered proper explanation for the low net profit shown, merely because, the assessment order is cryptic one without discussing in detail the nature of enquiry conducted and the evidences furnished by the assessee, it cannot be said that the order is erroneous and prejudicial to the interest of Revenue.

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