Notice issued u/s 143(2) issued by the AO before the assessee files a return of income has no meaning!!
Applicability of TDS U/s 194C towards Lorry charges paid to different truck owners for transportation of goods
The ITAT is an adjudicator and not an investigator. It has to rely upon the investigation / enquiry conducted by the AO
Hawala Purchases- only condition to be satisfied for reopening is that taxable income has escaped assessment
Negligence in reporting 40A(3) & 40(a)(ia) violation is Professional Negligence – CA awarded punishment of removal of his name from the Register of Members