Can the assessing authority charge the assessee (contractor) if his sub-contractors are not produced before the assessing authority after issuing multiple summons?
Court :
High Court Madras
Brief :
The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respectiveresidences and the counsel, staff of the Court appearing from their respective residences. 2. The Revenue has preferred this Appealunder Section 260A of the Act, aggrieved by the order dated 14.1.2016 passed by the learned Tribunal for the Assessment Year 2010-11.
Citation :
T.C.A.No.766 of 2017
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