Case Law Details
Case Name : Ms. Meenakshi Aggarwal Vs ITO (ITAT Delhi)
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 in its order dated 10.10.2014 in the case of Shri GN Mohan Raju vs. I...
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Good . judgment .