Failure of AO to issue summons u/s 131(1) on request of assessee to discharge his onus is fatal
August 28, 2019
Income Tax, ITAT
Failure of AO to issue summons u/s 131(1) on request of assessee in order to enable him to discharge his prima facie onus is fatal to the assessment proceedings ABCAUS Case Law Citation:ABCAUS 3130 (2019) (08) ITAT Important case law relied upon by the parties: (a) Sona Electric …