M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

12A of the Act and therefore, all these queries raised by the Assessing Officer are irrelevant. This itself shows that the Assessing Officer has not applied his mind while issuing notice under section 142(1) dated 17.10.2013 therefore, mere filing of the document by the assessee in response to the notice under section 142(1) does not lead

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed