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2020 (2) TMI 716
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....CIT(A)-2, Aurangabad, dated 01-05-2017 for the Assessment Year 2010-11. 2. Briefly stated, relevant facts include that the assessee is an agriculturist by profession. The assessee filed his return of income on 27.09.2011 declaring Nil income and claiming the TDS amount of Rs. 17,58,097/- as refund. The case of the assessee was reopened by issuance of notice u/s 148 of the Income-tax Act, 1961 (he....