Assessing Officer without considering assessee’s reply completed assessment proceedings under section 144 of the Act. Assessee preferred a revision application which was rejected only on ground that assessee failed to submit any reply in revision filed by him. On writ the Court set aside the order being a non-speaking order and the matter was remanded for reconsideration. (AY. 2017-18)
Ram Nagar Degree College Barabanki v. PCIT (2022) 448 ITR 161/284 Taxman 118 (All.)(HC)
S. 264 : Commissioner-Revision of other orders-Rejection of revision application merely on the ground that failure to submit reply is quashed and set aside-Matter remanded. [Art. 226]