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Case Law Details

Case Name : Sad Bhawna Trust Vs ACIT (ITAT Delhi)
Related Assessment Year : 2007-08 to 2013-14
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Sad Bhawna Trust Vs ACIT (ITAT Delhi)

In terms of the section 142(1), the Assessing Officer called for certain information for completion of the assessment proceeding in the case of the assessee, but the assessee had not provided those information and continued to object the initiation of the proceeding in the case of the assessee. This conduct of the assessee led to completion of the assessment proceeding ex parte. In assessment proceedings, the role of the Assessing Officer is both of the investigator and adjudicator. If the assessee obstruct

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