Commissioner Of Income-Tax vs Mangilal Didwania on 26 April, 2006
Further Ld. AR relied on the decision
of Hon'ble Rajasthan High Court in the case of CIT vs. Mangilal Didwania -
286 ITR 126 (Raj.) for the proposition that once query made and explained
and nothing is mentioned in the order by the Assessing Officer, it cannot
make an order to be erroneous.