2018 (2) TMI 1921

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....H for the RESPONDENT(s) No. 1 NOTICE NOT RECD BACK for the RESPONDENT(s) No. 1 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 09.03.2017 raising following question for our consideration: "Whether on the facts and circumstances of the case and in law, the Appellate Tribunal is justified in deleting....

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....came to be issued. The assessee's contention that such notice was not valid, was not accepted by the Assessing Officer. In response to the notice for reopening, the return of income that the assessee filed, contained the audit accounts under form 10CCB. The Assessing Officer however was of the opinion that since such documents were not filed along with the return, the assessee had breached the....