ITAT Remands Case to CIT(A) Due to Incorrect Filing Date of Income Tax Return [Read Order]
The Tribunal determined that the CIT(A) was wrong in treating the notice issued under Section 143(2) as time-barred and therefore allowed the department's appeal on this point
In the concerned case, the Cuttack bench of Income Tax Appellate Tribunal( ITAT ) partially allowed the appeal of the revenue appellant, by noting that the Commissioner of Income Tax (Appeals) [CIT(A)] had based their decision on an incorrect filing date of the return. Emerlad Mining Private Limited, the respondent-assessee, the revenue-appellant filed an appeal…
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