In the result, the Ground no
Bench: Shri Pawan Singh & Dr. Arjun Lal Sainihi-Tech Marketing, The Income – Tax Officer, 114, Belgium Tower, Old Ward -3(1)(4), Surat Linear Bus Stop, Station Road, Surat – 395 003. Vs Pan : Aabfh5705N Appellant Respondednt
section (u/s) 143(3) of the Act on 12/03/2013. Subsequently, the case was reopened u/s.147 of the Income Tax Act. Notice u/s.148 dated 26/03/2015 served upon the assessee. In response to notice u/s.148 dated 26/03/2015, the assessee filed its reply dated 09/04/2015. In reply the assessee contended that return filed on 31/09/2010 may be considered as return in response