Answers On Topic: Notice u/s 142(1(i)
Assessee is an individual. assessee filed the ITR for the Ay 2014-15 which selected for scrutiny assessment under CASS which subsequently completed by making hug addition. When we go through the records it observed that Ao every time when notice issued U/s 142(1) for demanding records and documents, notice issued at preprinted format which have three separate paragraph. Out of which one paragraph pertains to instructing submission of return. As per my knowledge asking for ITR when valid ITR already in record without striking of such paragraph which asking for submission of ITR makes assessment proceeding null & void. Please…
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