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2013 (11) TMI 20 - HC - Income TaxRe-opening of assessment on non-filing of return – Held that:- Assessee had filed returns for the assessment years 1996-97 and 1997-98, but through inadvertence, he had filed it before the wrong Assessing Officer. The Assessing Officer, in the present case, over looked the fact that return of income was filed by the assessee - Fact remains that the assessee had filed returns. Therefore, reopening of assessment for the asst. years is bad in law – Decided against the Revenue.
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