Assessment reopened u/s 148 of the Income Tax Act due to not filing of ITR

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Last updated: 06 July 2021
Quick Summary
This case involves an appeal concerning an income tax assessment reopened under Section 148 of the Income Tax Act. The Assessing Officer initially believed the assessee had not filed their Income Tax Return (ITR). However, the assessee's counsel argued that an ITR had indeed been filed, and the assessment was mistakenly reopened. Both parties agreed to a remand, and the order was set aside for a fresh assessment by the Assessing Officer.

Court :
ITAT Hyderabad

Brief :
This is assessee’s appeal for the A.Y 2011-12 against the order of the CIT (A)-6, Hyderabad, dated 28.5.2020.

Citation :
ITA No.506/Hyd/2020

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