M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE
In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous
ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18
Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18
For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250
section 68.”
20 of page 24 ITA No.405/Bang/2023
S.P No.29/Bang/2023
N. As regards, without prejudice to the above, the learned AO has erred in holding that the appellant has failed to respond to the notice u/s 148 dated 30.06.2021
where the return of income was duly submitted. The delay in filing the return was due to the technical issues