Assessment framed on the basis of mere 'base note' is unsustainable
Pratap Joisher Vs ACIT (ITAT Mumbai) ITAT Mumbai held that assessment framed on the basis of ‘base note’ without preferring to collect evidence based on ‘
Udaybhariu Apts Shri Pratap Joisher Premal Joisher Joisher Pratap Chhaganal Shri Premal Pratap Joisher French Authority
Source: taxguru.in