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2017 (11) TMI 1085 - HC - Income TaxReopening of assessment - assessee has not filed its return of income for AY 2010-11 - Held that:- The petitioner has pointed out that the very basis for issuing the notice is invalid since the petitioner had in fact filed the return whereas the reasons proceed on the basis that no return was filed. The petitioner has produced the necessary documents in addition to making such averments on oath. These averments and supporting evidence the respondent is unable to refute. That being the position, the sole ground for issuing the notice for reopening namely of the petitioner not having filed the return of income is proved to be incorrect. Under the circumstances the reasons lack validity. We are, therefore, inclined to quash the notice even though the return filed by the Assessing Officer was processed under section 143(1) of the Act and no scrutiny assessment was framed. - Decided in favour of assessee.
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