Case Law Details
Case Name : M/s OSE Infrastructure Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2009-10 to 2013-14
Courts :
All ITAT ITAT Delhi
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M/s OSE Infrastructure Ltd. Vs ACIT (ITAT Delhi)
When the revised return is accepted and the income is assessed as per the revised income, there is no scope for penalty. In the case of Kirit Dahyabhai Patel vs ACIT, (2017) 80 Taxmann.com 162 (Guj), the Hon’ble High Court held that in view of specific provision of Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be
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