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