Order passed without opportunity to AO to ascertain correct fact is liable to be set aside

ACIT Vs Laxmi Ram Khandelwal (ITAT Jaipur)

ITAT Jaipur set aside the CIT(A) order as the same being non-speaking and cryptic order which is passed against the principles of natural justice as opportunity to the AO to ascertain the correct fact was not granted.

Facts- A survey u/s. 133A of the Act was conducted at the business premises of M/s. Radha Govind Build Estate Private Limited on 18.11.2009, wherein the assessee is one of the directors. During the course of survey,

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