2017 (11) TMI 1085

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.... Mrs Mauna M Bhatt, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged notice dated 30.03.2017 issued by the Assessing Officer to reopen the petitioner's assessment for the assessment year 2010-11. To issue such notice, the Assessing Officer had recorded the following reasons: "As per information fetched from ITAXNET and efiling portal....

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....elevant to the assessment year, the assessee had received a sum of Rs. 1.51 crores but had not filed the return of tax. This is the sole ground on which the Assessing Officer issued the impugned notice. The petitioner has pointed out that the very basis for issuing the notice is invalid since the petitioner had in fact filed the return whereas the reasons proceed on the basis that no return was fi....