2022 (1) TMI 232

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....ee against the impugned order dated 30.08.2018 passed by the ld. CIT(A)-I, Noida for the quantum of assessment passed under section 147/144 of the Income-tax Act, 1961 (for short 'the Act') for the assessment year 2009-10. 2. In various grounds of appeal, the assessee has challenged the validity of reopening on jurisdiction as well as on merits of the additions on the primary issue that l....

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....t of jurisdiction. 3. Before us, ld. counsel for the assessee submitted that the aforesaid observation of the findings of the ld. CIT(A) is incorrect because the assessee had filed the original return of income u/s. 139(1) on 04.12.2009 for A.Y. 2009-10 and he also filed copy of the said return before us. Not only that even in the statement of facts in Form 35, this fact has been duly mentioned. ....

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....ed. Therefore, he proceeded on the assumption that assessee has not filed any return of income u/s. 139(1)/139(4)/148 which is clear from para 10 of his order which reads as under:- "10. Admittedly, in the instant case the appellant has not filed the return of income either on its own under the provisions of section 139(1) or 139(4) of I.T. Act, 1961 or under the requisitions of the Ld. A.O. und....

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....has clearly submitted that it has filed return of income. If the ld. CIT(A) has any doubt at least he should have clarified it from the assessee by giving a specific notice of query. Now, before us, ld. counsel has produced photocopy of income-tax return filed originally on 04.12.2009 for the impugned assessment year and also gave the details of taxes paid on the returned income. Thus, the finding....