Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice

Stanton Capital (India) P Ltd. Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that post non-service of notice, revenue failed to carry out its primary responsibility to ascertain whether the company, against which notices were issued, and proceedings under section 148 was contemplated, was existing or not. Accordingly, matter remanded to carry out fresh adjudication.

Facts- The assessee is non-filer u/s. 139 of the Act for A.Y. 2011-12. Its case was reopened by issuance of notice u/s. 148 of the Act on 3

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