ITO, Faridabad vs. Sh. Karan Singh, Faridabad
In the result, all the appeals of the Revenue are dismissed
ITA 2392/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Sept 2017AY 2008-09
Bench: Shri B.P. Jain & Shri Kuldip Singh.
For Appellant: Shri Shyam Sundar Mangla, CAFor Respondent: Shri Arun Kumar Yadav, Sr.DR
Section 142(1)Section 148
…llenge to the notice under section 148 is not taken specifically in the grounds of appeal raised by the assessee before the CIT(A). It was further submitted that the reliance placed upon the decisions of ITAT Bangalore in the case of H. Gouthamchand Vs. ACIT, 131 TTJ 2004 is not applicable to the facts of the present case as the purpose of issuance of notice under section 142(1) of the Act was to ask the assessee to file his return of income for A.Y. 2008-09. It was argued that non-signing of the order sheet, dropping the proceedings under section 142(1) of the Act, is curable defect and bona-fide omission on the…