SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

u/s. 148 of the Act after recording the reasons and taking approval from higher authorities, as required by the provisions of the Act in this regard. The appellant complied with the notice and stated that the original return filed may be considered as return filed in response to the said notice. The reasons recorded were provided to the appellant

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA