And that the newest Tribunal stored you to definitely Agencies had didn’t expose you to definitely the brand new Assessee got paid any toward-money in addition to stated thought of the profit deed in order to the fresh dealers of the home and you can directed to help you remove the entire addition generated.
New CIT(A) dismissed the grounds elevated by Assessee into the legitimacy out of reopening off comparison and you can assumption regarding jurisdiction because of the AO
S. 143(3) : Research – Disallowance new sum acquired out-of employees with the ESI and you can EPF – Federal Faceless Notice Heart (NFAC) based in Delhi, regardless of if centralised, is limited by precedents placed down by HC working out territorial legislation across the Assessee’s AO.