HC set-aside order passed on the basis of wrong assumption of non-filing of return & appeal

Acharya Harihar Regional Centre for Cancer Research and Treatment Society Vs Union of India (Orissa High Court) In the present case, it was wrongly noted that the Assessee has not filed any return of income, when in fact Assessee had filed its return. It was further wrongly noted that the Assessee has not preferred appeal against the assessment order when in fact the Petitioner had filed the aforementioned appeal. With both the grounds on which the impugned order under Section 270A of the Act has been passed, being non-existent and there being an erroneous premise on which the NFAC is proceede...