M/S Kasuthi Garments (P) Ltd.,, ... vs Assessee on 1 October, 2012
13. We have considered the rival submissions. It is no doubt true that
failure to make enquiries which the AO ought to have made, by itself is
sufficient to hold that the order of the AO is erroneous and prejudicial to the
interests of the revenue. Reference in this regard may be made to the
decision of the Hon'ble Delhi High Court in the case of G.V. Enterprises
v. CIT 99 ITR 375 (Del). However, in the light of the decision of the
ITA No.611/Bang/11
Page 7 of 7
Hon'ble Gujarat High Court referred to above, we are of view that the
proceedings before the AO for again examining the issue will be purely
academic.