2023 (12) TMI 1308

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....IWARI For the Appellant : Shri S. Rajeshwara Rao, Advocate For the Respondent : Shri Amit Chaudhari, Advocate Judgment on Board PER GOUTAM BHADURI, J. Heard. 1. Learned counsel for the appellant would submit that pursuant to the return filed on 31/10/2018 summary assessment was carried out under Section 143 (1) of the Income Tax Act on 18/05/2019, which amenates from the audit ob....

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....e, apparently it would be a mistake which also touches upon the merit. He placed his reliance in the matter of Akbar Mohammad Prop. M/s Mohd. Rafique Associates Versus the ACIT, CPC, Banglore {2022 (2) TMI 479-ITAT Jodhpur}. 2. Learned counsel for the respondent department would submit that he has no objection if the case is remitted back to the appellate tribunal to adjudicate on merits. 3.....