Case Law Details
Case Name : R.N. Khemka Enterprises Private Ltd. Vs PCIT (ITAT Delhi)
Appeal Number : I.T.A. No. 590/DEL/2022
Date of Judgement/Order : 21/10/2022
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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R.N. Khemka Enterprises Private Ltd. Vs PCIT (ITAT Delhi)
ITAT Delhi held that a solitary opportunity of one day to respond to show cause notice is in negation of overriding principles of natural justice accordingly revisionary order passed u/s 263 is liable to be quashed and set aside.
Facts-
The assessee filed its ROI claiming bad debt of Rs.2,28,12,685/- as deduction u/s. 36(2) of the Act. The ROI filed by the assessee was selected under scrutiny and specific que
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