Defect in Issue of Notice: ITAT quashes Scrutiny Assessment Proceedings Initiated by ACIT [Read Order]

Defect in Issue of Notice - Issue of Notice - ITAT quashes Scrutiny Assessment Proceedings Initiated by ACIT - ITAT - Scrutiny Assessment Proceedings - Taxscan

The Income Tax Appellate Tribunal (ITAT) of Kolkata Bench has quashed scrutiny assessment proceedings initiated by the Assistant Commissioner of Income Tax (ACIT) initiated due to a defect in the issue of notice. Jigna Chetan Mehta, the taxpayer filed its return in response to notice under Section  148 Income Tax Act, 1961 declaring total income of Rs.1,38,370/. Thereafter, the…

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