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Case Law Details

Case Name : Rajat Export Import India Pvt. Ltd. Vs Income Tax Officer (Delhi High Court)
Related Assessment Year :
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Rajat Export Import India Pvt. Ltd. Vs. ITO (Delhi HC)– The reasons to believe recorded in writing by the Assessing Officer in the present case have been quoted earlier. They are detailed and show application of mind. The reasons record inferences and conclusions. We wanted to examine the material or evidence on the basis of which conclusions/inferences were drawn. When the record of the Assessing Officer was produced, it was noticed that the documents/ material furnished by the Investigating Wing was not on record and, therefore the order

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