CIT (A) failed to appreciate the statement of facts filed by the assessee.
A two-member bench of the Income Tax Appellate Tribunal (ITAT) in Cuttack has restored a case to the Commissioner of Income Tax Appeals (CIT (A)) after finding that the CIT (A) failed to verify the correct date of filing the return. An appeal was filed by the revenue/Income Tax Officer, against the order dated March…
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