TMI Blog2009 (10) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and reach the shareholders - The Assessing Officer ought to have found out their details through PAN cards, bank account details or from their bankers so as to reach the shareholders since all the relevant material details and particulars were given by the assessee to the Assessing Office - Decided in favor of assessee. - 2182 of 2009 - - - Dated:- 12-10-2009 - DAGA V. C., DEVADHAR J. P. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had given the details of name and address of the shareholder, their PAN/GIR number and had also given the cheque number, name of the bank. It was expected on the part of the Assessing Officer to make proper investigation and reach the shareholders. The Assessing Officer did nothing except issuing summons which were ultimately returned back with an endorsement "not traceable". In our consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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