2022 (12) TMI 1516

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....Shri M.K.Gautam, CIT-DR ORDER Per Bench : This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/1043436040(1), dated 14.06.2022, for the assessment year 2014-2015. 2. It was submitted by the ld. AR that the assessee had filed its return of income on 14.01.2015. It was t....

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....n, in view of the provisions of Section 139(9) of the Act, the return filed by the assessee is liable to be treated as invalid return and intimation u/s.143(1) of the Act cannot be issued on such a return. It was the submission that the intimation issued u/s.143(1) of the Act on 14.03.2016 is required to be cancelled. It was the submission that without appreciating the submission of the assessee, ....

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....e return filed by the assessee is liable to be treated as invalid return. Once the return filed by the assessee is treated as invalid return, intimation u/s.143(1) of the Act issued on the said return on 14.03.2016, admittedly, is invalid and consequently the same stands quashed. 6. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 14/12/202....