2023 (5) TMI 1259

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.... Mr. Chetan Kacha, CIT-DR ORDER PER OM PRAKASH KANT, AM This appeal by the assessee was adjudicated by the Tribunal on 14.06.2022, however same has been recalled by way of the order in Miscellaneous Application No. 358/Mum/2022, and therefore, both the parties were again heard on the ground raised in the appeal. The relevant ground of appeal is reproduced as under: "On the facts and circ....

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....JSW Steel Ltd. (2021) 115 taxmann.com 164 (Bombay) held that in case of abated assessment, return of income filed u/s 153A has to be considered as 'regular return' of income and it is upon for the assessee to lodge a new claim in the return of income filed u/s 153A which was not claimed in his original return of income. Since, in the case of the assessee, the original return u/s 139(1) of the Act ....