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Showing contexts for: ITD database in Kaniyalal Savljibhai ... vs Ito, Ward 3(3)(4), Surat on 29 August, 2025Matching Fragments
2. The Commissioner Appeal Mumbai has passed the order without territorial jurisdiction in our case.ITA No.1083/Srt/2024 A.Y 17-18
Kaniyalal S Rajpurohit
3. I pray to you to allow us to add, edit or delete any of the ground of appeal during hearing."
3. Brief facts of the case are that the assessee did not file return of income for A.Y. 2017-18 either u/s.139 of the Act or in response to notice issued u/s.142(1) of the Act. As per the ITD database, it was observed that the assessee had filed his return of income on 11.09.2019; however, the assessee was required to file his ROI on or before 31.03.2018 in compliance to notice issued u/s.142(1) of the Act. Since the assessee had filed ROI beyond the time limit as prescribed u/s.142(1) of the Act, therefore, ROI filed by the assessee on 11.09.2019 had been treated as invalid and notice issued u/s.142(1) of the Act dated 26.12.2017 was treated as not complied.