2025 (7) TMI 2076

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE MR. JUSTICE SHAILENDRA SINGH For the Petitioner : Mr. Ajay Kumar Jha, Advocate, Mr. Sanjeev Kumar, Advocate, Mr. Aman Raja, Advocate For the Respondents : Ms. Archana Sinha @ Archana Shahi, Senior SC Mr. Alok Kumar, Advocate ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioner to file her return within a period of 30 days. The petitioner did not file her return within the period of 30 days but well before the passing of the assessment order, the petitioner had already filed her return on 28.08.2021, therefore, it would be taken as a return under Section 139(4) of the Act of 1961. 5. It is submitted that in such circumstance, a notice under sub-section (2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come-Tax Vs. Hotel Blue Moon reported in (2010) 321 ITR 362 (SC). Learned counsel has also relied upon a Division Bench judgment of the Hon'ble Delhi High Court in the case of Shaily Juneja Vs. Assistant Commissioner of Income Tax Circle 341 and Another reported in 2024 DHC 6774-DB. On these grounds, prayer has been made to set aside the impugned order. 7. On the other hand, Ms. Archana Sinha, ....