Section 249(4)(b): Appeal cannot be submitted when ITR was filed

Tulsi Das Vs ITO (ITAT Delhi)

Section 249(4)(b) of Income Tax Act, 1961 cannot be invoked when return of income filed by assessee was selected for scrutiny and assessment in case of the assessee was completed under Section 143(3) of the Act.

Commissioner (Appeals) has dismissed assessee’s appeal in limine due to alleged non-compliance with the provisions contained under Section 249(4)(b) of Income Tax Act, 1961.

On a careful readin

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