2025 (8) TMI 347

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.... with Income Tax Act,1961 (hereinafter referred to as the Act) and hence, re-assessment was liable to be quashed. 03. The facts in brief are that the assessee filed the return of income u/s 139(1) on 01.10.2013, declaring total income of Rs. 7,02,160/-. Thereafter, the case of the assessee was reopened u/s 147 of the Act, after obtaining the approval from the competent authority and notice u/s 148 of the Act was issued accordingly after recording reasons to believe u/s 148(2) of the Act. According to the ld. AO assessee did not comply with the said notice however, vide letter dated 15.03.2018, the assessee stated that the return already filed u/s 139(1) may kindly be treated as the return filed in response to notice u/s 148 of the Act. T....

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....Jhawtala Road, Kolkata-700017 Sub: Supply of reasons for issuing Notice u/s 148 in the case of Sangeeta Devi Anchalia for the A.Y. 2013-14[PAN: ADDPA0199C]-Matter Reg.- Ref: Your letter received by this office on 01/09/2018. In response to your letter under reference this is to inform you the assessee filed Return of Income 139(1) for the A.Y. 2013-14 on 01.10.2013 declaring total income of Rs. 7,02,160/-. The return was processed u/s.143(1) on 25.03.2015. No notice u/s. 143(2) is found to have been issued in this case. As per return, the assessee claimed exempt income of Rs. 13.74.453/- under the head "Other including exempt income of minor child in Schedule El of the return. Information has been receive....