The appeal is dismissed both on the grounds of delay and latches and also as defective appeal
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
section 139(1) of the Income Tax Act, 1961 (the Act) was filed by the assessee. The AO conducted survey operations u/s. 133A of the Act, wherein certain incriminating material was stated to have been found. Accordingly, a notice u/s. 148 of the Act was issued on 01.04.2009. In response to the notice the appellant filed return of income