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2015 (6) TMI 996 - ITAT DELHI

2015 (6) TMI 996 - ITAT DELHI - TMI - 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 in which the disclosed income was shown as ₹ 41,31,510/- which was more than ₹ 10 lakhs, the monetary limit placed by the Central Board of Direct Taxes ("CBDT").

Held that:- Revenue's Appeal .....

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.03.2013. The relevant assessment year is 2009-10. 2. The assessee, an individual, filed her return of income on 30.07.2009, declaring income at ₹ 2,95,400/-. On noticing inadvertent mistake in the return, the assessee revised the return on 13.07.2010 by filing a revised return, declaring income at ₹ 41,31,510/- and claimed a refund of ₹ 25,892/-. The return filed on 30.07.2009 was selected for scrutiny under CASS, based on AIR information. The Income Tax Officer, Ward 48(1), N .....

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on 13.07.2010, i.e. before the issuance of notice u/s 143(2). Income has been computed by starting with the income as per original return. 3. Aggrieved the assessee preferred an appeal before the CIT (A) challenging the jurisdiction of the ITO, Ward 48(1) to frame the assessment also. The assessee vide letter dated 22.02.2013 submitted that the Assessing Officer had no jurisdiction to proceed with the assessment, based on return filed on 30.07.2009 and ignoring the revised return filed on 13.07. .....

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assessee's contention be filed, to enable him to carry out investigation himself. In compliance with the directions of the ld. CIT (A), evidences in support were filed by the assessee vide letter dated 01.03.2013 giving complete details of investments in units of Mutual Funds duly supported with copies of statements issued by Mutual Funds and Bank Statements of the assessee and her husband and son. Copies of acknowledgments of their Income Tax returns were also filed. The ld. CIT (A), accept .....

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