2014 (5) TMI 13

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent : Mr.Vimal Gupta, Senior Counsel with Ms.Padma Divakar P.C. :- 1. Rule. Rule is made returnable forthwith and heard finally. 2. The petitioner has challenged a notice dated 17.03.2011, issued under section 148 of the Income Tax Act, 1961 and an order rejecting the objections filed thereto. 3. On 16.06.2004, the petitioner had filed his return of income in respect of the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r admittedly furnished the same under cover of a letter dated 24.07.2006. Paragraphs 1 and 2 of the letter expressly referred to enclosure 1 and enclosure 2. Absent anything else, it is reasonable to presume that having sought the information, the AO would have considered the same. The covering letter dated 24.07.2006 by itself did not refer to any details and there is no question therefore, of....