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The Principal Commissioner of Income Tax-24 Versus Yashodhara Oberoi

2016 (3) TMI 287 - DELHI HIGH COURT

Revise return - jurisdiction of AO to ignore the revised return and proceed on the basis of original return - CIT(A) held that AO had no jurisdiction to proceed with the original assessment.AO did not have jurisdiction in view of the revised return i .....

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he CIT(A) on the lack of jurisdiction was not challenged by it. - ITA No. 153/2016 - Dated:- 26-2-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr Zoheb Hossain, Junior Standing Counsel for Mr Dileep Shivpuri, Senior Standing Counsel .....

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67/Del/2013 for the Assessment Year ("AY") 2009-10. 2. The Assessee, a resident of Mumbai, filed her return of income on 30th July 2009 declaring an income of ₹ 2,95,400/-. Noticing a mistake in the return, the Assessee filed revised .....

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010. Since no reply was filed against the said notice, the Assessing Officer ("AO") passed the assessment order dated 29th December, 2011 making an addition of ₹ 1,03,71,149/- and ₹ 1,00,000/-. 4. The matter was taken in appeal .....

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the CIT(A) and a categorical finding was returned that the AO had no jurisdiction to proceed in the proceeding on the basis of original return . The CIT(A) observed that AO did not have jurisdiction in view of the revised return in which the disclos .....

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