Kpa Apparels Private Limited,Delhi vs Income Tax Officer Ward 14(3), Delhi on 14 May, 2026
As per the admitted position,
show cause notice was issued only with regard to one issue
11 ITA No.2798/Del/2025
KPA Apparels Private Limited vs ITO
whereas order u/s. 263 has been pass ed on certain other issues
also as discussed above. Admittedly on the other issues, we find
that t here was complete denial of opportunity t o the assessee-