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2023 (11) TMI 1259

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..... 99 of 2022 - - - Income Tax - Acceptance of Return of income - ASG on instructions stated that the impugned order be quashed and set aside and matter be remanded to Central Board of Direct Taxes (CBDT) for denovo consideration - Petitioner submitted that petitioner s prayer is only to direct the ITD to accept the return of income which has to be filed for which, there can no objection by anybody .....

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..... embers of CBDT with the minimum quorum present as prescribed in law. (f) If after the personal hearing, petitioner wishes to file any written submissions to record what transpired during the personal hearing, petitioner may do so within five working days of the conclusion of the personal hearing. (g) The order to be passed by the CBDT and signed by the members, who heard petitioner, shall be a rea .....

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..... r s prayer is only to direct the Income Tax Department to accept the return of income which has to be filed for which, there can no objection by anybody and it will be open for the department to either accept the return as filed or raise any query as it deems fit. We do not wish to go into those aspects at this point of time and it is open for petitioner to raise all points before the CBDT during .....

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..... e conclusion of the personal hearing. (g) The order to be passed by the CBDT and signed by the members, who heard petitioner, shall be a reasoned order dealing with all submissions of petitioner and shall be passed on or before 29th February 2024. 2 Petition disposed. 3 We clarify we have not made any observation on the merits of the matter. 4 In view of the disposal of the petition, interim appli .....

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