ITAT: Once notice u/s 153(3) is issued to the assessee then it is incumbent upon the assessee to file the return of income

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Last updated: 23 July 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that once an assessee receives a notice under section 153(3) of the Income Tax Act, it is their responsibility to file a return of income. This ruling clarifies the obligation of taxpayers when such a notice is issued, regardless of other circumstances.

Court :
ITAT Delhi

Brief :
The present appeals have been filed by the assessee against the orders of ld. CIT (A)-35, New Delhi dated 03.02.2017.

Citation :
ITA No. 6347/Del/2017 : Asstt. Year: 2007-08

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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