2017 (11) TMI 1085

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..... return was filed. The petitioner has produced the necessary documents in addition to making such averments on oath. These averments and supporting evidence the respondent is unable to refute. That being the position, the sole ground for issuing the notice for reopening namely of the petitioner not having filed the return of income is proved to be incorrect. Under the circumstances the reasons l .....

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..... on fetched from ITAXNET and efiling portal, the assessee has not filed its return of income for AY 2010-11. Further, the assessee has receipts under the meaning of tax deducted u/s 194A and 192B of the Income Tax Act, 1961. The total receipts as shown in 26AS for the assessee is of ₹ 1,51,62,251/- during the reference year i.e. AY 2010-11. Since, the assessee has not filed its return o .....

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..... he reasons proceed on the basis that no return was filed. The petitioner has produced the necessary documents in addition to making such averments on oath. These averments and supporting evidence the respondent is unable to refute. That being the position, the sole ground for issuing the notice for reopening namely of the petitioner not having filed the return of income is proved to be incorrect. .....

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