2023 (12) TMI 1308

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..... S. Rajeshwara Rao, Advocate For the Respondent : Shri Amit Chaudhari, Advocate Judgment on Board PER GOUTAM BHADURI, J. Heard. 1. Learned counsel for the appellant would submit that pursuant to the return filed on 31/10/2018 summary assessment was carried out under Section 143 (1) of the Income Tax Act on 18/05/2019, which amenates from the audit objection that an amount of Rs. 21,97,161/- de .....

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..... so touches upon the merit. He placed his reliance in the matter of Akbar Mohammad Prop. M/s Mohd. Rafique Associates Versus the ACIT, CPC, Banglore {2022 (2) TMI 479-ITAT Jodhpur}. 2. Learned counsel for the respondent department would submit that he has no objection if the case is remitted back to the appellate tribunal to adjudicate on merits. 3. After going through the order it appears that t .....

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