Basf Catalysts India Pvt. Ltd. v. The Additional / Joint / Deputy / Assistant Commissioner
Case brief
What is this about?
The Income-Tax Appellate Bench disposed of a Writ Miscellaneous Petition seeking dispensation from producing the original draft order. The court allowed the prayer as the assessee had received the order via email and printed copies were on record.
What did the court decide?
Captioned WMP ordered as prayed for i.e. dispensation with production of original of impugned draft order.