2012 (2) TMI 559

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..... ed by the assessee against the order of the learned Commissioner of Income-tax (Appeals)-I, Kolkata dated 29-06-2011 for the assessment year 2005-06. 2. The assessee had filed return of income on 31-10-2005. The Assessing Officer had issued notice u/s.148 of the I.T Act 1961 on 27-08-2007. No return had been filed in response to notice issued u/s.148 of the Act. Thereafter, notice u/s. 142(1) .....

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..... in the case of CIT vs. Multiplan (I) Ltd [38 ITD 320 (Del)]. 4. Before us the learned counsel for the assessee submitted that since the office of the assessee company has been shifted to Chennai, the compliance could not be made. Thus, he submitted that the matter may be restored back to the file of the Assessing Officer for deciding the issue denovo. 5. The learned DR relied on the orde .....

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