Commissioner Of Income-Tax vs M/S.K.M.Sugar Mills Ltd.
2012 Latest Caselaw 105 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 32
 

 
Case :- INCOME TAX APPEAL No. - 166 of 2011
 

 
Petitioner :- Commissioner Of Income-Tax
 
Respondent :- M/S.K.M.Sugar Mills Ltd.
 
Petitioner Counsel :- Ssc/A.N.Mahajan
 

 
Hon'ble Ashok Bhushan,J.

Hon'ble Prakash Krishna,J.

Heard Shri Dhananjay Awasthi, learned counsel for the appellant and Shri Ashish Bansal, learned counsel appearing for respondent.

The appeal is admitted on the following substantial question of law:

3. Whether the ITAT was justified in law and facts of the case by wrongly placing the reliance in the case of Rajeev Sharma (Supra) where the assessee has filed fresh return in compliance to notice u/s 148 and the court held that in such case it is necessary to issue notice u/s 143 (2). In the instant case notice u/s 148 was issued and served in compliance to which assessee had not filed any fresh return and instead stated that the original return filed may be treated as filed in compliance to the noitce u/s 148 ?

Issue notice to the respondent . Steps be taken within four weeks.

List thereafter.

Order Date :- 10.4.2012

R