Case Law Details
Case Name : Ms. Meenakshi Aggarwal Vs ITO (ITAT Delhi)
Appeal Number : ITA Nos. 4171/Del/2015
Date of Judgement/Order : 16/10/2015
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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The assesee filed a copy of the order sheet entries from the assessment records, duly certified by the AO. A perusal of the same demonstrates that no Notice u/s. 143(2) of the Act was issued, after the assessee filed a letter dated 26.11.2010, requesting the AO to treat the return of income originally filed as a ROI filed in response to the Notice u/s. 148 dated 30.3.2010.
On this factual matrix, ITAT find that the issue is squarely covered in favour of the Assessee and against the Revenue. The ITAT, ‘C’ Bench, Bangalore i
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Good . judgment .