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In the absence of any revised return under the IT Act, no claim of the assessee could be considered by way of a simple letter


Last updated: 25 June 2021

Court :
ITAT Delhi

Brief :
Aggrieved by the order dated 19.03.2018 passed by the learned Commissioner of Income Tax (Appeals)-12, New Delhi ("Ld. CIT(A)") for the assessment year 2013-14, Modern Papers (“the assessee”) filed this appeal.

Citation :
ITA No. 3931/Del/2018

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