ITAT quashes Assessment completed without considering valid revised return

Rohit Infra Projects Pvt. Ltd. Vs DCIT (ITAT Mumbai) Ld. CIT-DR for department first of all expressed doubt about the fact as to whether the assessee had filed the original return of income u/s 139(1) of the Act before the due date of filing or not. After having perused the copy of the original return of income which was shown to him as well as considering the Ld. CIT(A)’s observation that assessee had filed the original return on 29.09.2013, he expressed his satisfaction that assessee had filed the original return on 29.09.2013. Thereafter, the Ld. CIT-DR also perused the copy of the revise...