Faulty Chronology of Notices Vitiates Appellate Order

U. S. Reality Pvt. Ltd. Vs DCIT (ITAT Mumbai) Chronology Mismatch Strikes at Jurisdiction: ITAT Mumbai Sets Aside CIT(A) Order & Remands Matter for Fresh Adjudication The Mumbai ITAT allowed the appeal of M/s U.S. Reality Pvt. Ltd. for AY 2010-11 for statistical purposes and set aside the order of the CIT(A) due to serious factual and chronological inconsistencies in the appellate order. The Tribunal found that the CIT(A), while upholding the assessment and special audit u/s 142(2A), proceeded on a reconstructed timeline of statutory notices—including notice u/s 148, filing of return, an...