The Income Tax Appellate Tribunal (ITAT), Mumbai Bench presided by Mr. B.R. Baskaran (AM) has quashed the Scrutiny assessment order without proof of service of notice u/s 143 (2). During the assessment proceedings of the appellant, Arun Kanhaiya Guptathe Assessing Officer made an addition of Rs. 3,49,600/- being an alleged on-money payment on the purchase…
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