Procedural Compliance is mandatory for AO when prescribed by CBDT

Brite Infrastructure Pvt. Ltd. Vs ACIT (ITAT Delhi)

The present case pertains to AY 2015-16, wherein the Hon’ble Tribunal have made it observations on the mandate of procedural compliance by the AO, when prescribed by the CBDT.

In the present facts of the case, the assessee herein is a company which is stated to be engaged in the business of Civil Construction, Highway, Airport, Real Estate, share Trading etc,. Assessee electronically filed its return of income for AY 2015-16 declaring income of Rs. 44,42,609/-, whi

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