COMMISSIONER OF INCOME TAX Vs. RAINEE SINGH

JUDGEMENT

(1.) CIVIL Misc. No. 5809 of 2009 (Exemption) in IT Appeal No. 566 of 2009 Exemption sought is granted subject to all just exceptions.

(2.) APPLICATION is disposed of. assessment. In the said notice, the following reasons were given by the AO :

(3.) IN appeal filed by the assessee against that order, the assessee pointed out that the aforesaid payment made by the assessee to M/s Rathi Ispat Ltd. was not a bogus payment and it was against the services rendered by M/s Rathi Ispat Ltd. The CIT(A), after considering the matter in detail, allowed the said appeal and quashed the assessment proceedings inter alia on the following grounds :