The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consisting of Pramod M Jagtap, Vice President, and Madhumita Roy, Judicial Member held that non-issue of proper show-cause notice can be fatal to the proceedings under the Income-tax Act. The assessee, Mohammedarif Ibrahimbhai Shaikh is engaged in the business of trading in and export of Animals (Live…
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