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Showing contexts for: MOU unsigned in Ito, New Delhi vs Shri Sanjay Sawhney, Delhi on 22 October, 2019Matching Fragments
With this appeal, the Revenue has challenged the correctness of the order of the ld. CIT(A) - 41, New Delhi dated 23.03.2015 pertaining to A.Y 2009-10.
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2. The grievances raised by the Revenue are as under:
(i) Whether on the facts and in the circumstances of the case and in the law, the CIT(A) had erred in quashing the assessment order as null and void on the ground that the order has not been passed u/s 153 C of the Act. The CIT(A) had decided the issue in total disregard to the basic premises for invocation of section 153 C of the Act. In this present case, there is nothing on record to show that "documents belonging to the assessee was found during the search for invoking section 153 C of the Act. The unsigned MOU between SR Resorts Pvt. Ltd and M/s Kouton Retails Pvt. Ltd.