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2003 (6) TMI 440
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....ountant Member. - In this Appeal the grievance of the Revenue is that the learned CIT(A) has erred in Law and in facts in directing to consider the return filed at Jaipur as valid. 2. The brief relevant facts in the case are that the assessee is a firm and did not file return of income for the financial year 1996-97. A notice under section 142(1) was issued on 26-2-1999 requiring the assessee t....
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....tus of A.O.P. 3. In appeal the learned CIT(A) observed as under: "I have duly considered the submission of the A/R and gone through the acknowledgement of the receipt of the Return filed for the Assessment year 1997-98 on 27-10-1997 in the Office of the Income-tax Officer, Ward 2(6), Jaipur and duly accepted by ITO, Jaipur by issuing a certificate in this regard. The Assessing Officer, is th....
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....ee has not filed its return of income of the year under consideration with the Income-tax Department on 27-10-1997 as informed by the assessee to the Assessing Officer in response to his notice issued by the Assessing Officer. In the circumstances, merely because the return was filed at Jaipur of the Income-tax Department and not at the correct jurisdiction at Guwahati, in our considered opinion, ....