Samsung India Electronics (P) Ltd. vs DCIT
Violation of jurisdictional conditions-Sections 147 and 143 of Income Tax Act, 1961. Mechanical approval.-CIT(A) sustained order passed by AO. Whether, CIT(A) erred in sustaining the order passed by AO u/s. 147/143 of Act without appreciating that assumpti [LexDoc Id : 557604]