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2014 (6) TMI 535 - ITAT DELHIJurisdiction of the CIT(A) u/s 147/148 of the Act – Non-service of notice u/s 148 of the Act – Held that:- Though the submission are recorded as written submissions filed before the CIT(A) however the they are undated and unsigned - there is no reason to presume in the absence of any material to the contrary that the AO is denying the assessee an opportunity to inspect the relevant record or make available to the assessee the material relied upon by the department - the request for directing the department to do what it is duty bound to do cannot be acceded to without first a demonstration by the affected party that the AO is deliberately denying inspection to the assessee - The presumption that inspection is being denied in the absence of any material cannot be made - The issue requires no direction – Decided in favour of Assessee.
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