Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2009 (2) TMI 828 - ITAT AGRA
Extract:
....... or irrelevant material has influence on the authority in arriving at the conclusion of fact". 30. We accordingly have no hesitation in quashing the notice dt. 15th Feb., 2005 issued under s. 148 and proceedings consequent to the above notice. 31. In the result, appeal of the Revenue is dismissed and cross-objection of the assessee is allowed.