DY. CIT Vs. RAM AGARWAL

JUDGEMENT

(1.) THESE appeals are preferred by the Revenue against the respective order of the ld. CIT(A), inter alia, on the following grounds: - -

(2.) THE CIT(A) has erred in law and on acts and failed to appreciate that the assessee's representative complied with the notice u/s. 148 and asked for the reasons and on the subsequent date of hearing he has stated that the return filed earlier may be treated as return filed u/s. 148. Further, he has not challenged/objected to the AO's jurisdiction, as the provisions of section 292BB of the IT. Act, before the completion of assessment.

(3.) THE Ld. C.I.T. (A) did not appreciate that there was a reasonable cause for not making the proper compliance, as appellant is residing at Lucknow and his C.A. had not giving correct legal advice and information about the case.