2018 (5) TMI 332

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....he assessee is directed against the order dated 30.06.2017 of the CIT (A)-2, Noida relating to A.Y. 2009-10. The grounds raised by the assess are as under :- 1. That the learned Deputy Commissioner of Income Tax, Circle - 2, Noida was erred in law and fact, in directing the learned AO to take action u/s 150 which he was not legally competent. 2. In any view of matter and in an....

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....within the meaning of section 147 of the I T Act, 1961. The Assessing Officer issued notice u/s 148 of the IT Act on 28.03.2016 requiring the assessee to file his return of income within 30 days of the receipt of this notice. It was submitted by the assessee that the return originally filed on 15.03.2011 may be treated as return filed in response to notice u/s 148. 3. The Assessing Officer issu....

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....ns of section 50C of the IT Act. 4. Since the order was framed without framing jurisdiction u/s143 (2) of the IT Act, the CIT (A) held that the assessment order is bad in law. He however, directed the Assessing Officer to reframe the assessment order after following the correct prescribed procedure. 5. Aggrieved with the order of the CIT (A) the assessee is in appeal before the Tribunal. ....