Appeal dismissed as filed on the basis of invalid return: ITAT Chandigarh

Varun Kumar Jain Vs ITO (ITAT Chandigarh) ITAT Chandigarh held that return filed on 23.9.2019 for F.Y. 2016-2017 was barred by limitation thus appeal filed dismissed as the base of the appeal i.e. return was invalid. Thus, appeal dismissed. Facts- Assessee is an individual and he did not file his return of income for the A.Y. 2017-18 despite making cash deposits in his bank account during the demonetization period. AO issued notices u/s 142(1) of the Income Tax Act, 1961 requesting the Assessee to file return of income but he Assessee did not file any return of income in response to notices is...