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Taxpayer filed normal returns for the tax year 2013 which was deemed to have been assessed under S. 120(1), ITO 2001---Assessing authority observed that the taxpayer was engaged in the business of supply of medicines, therefore, normal return was illegal and unlawful as the taxpayer was under legal obligation to file statement under S. 115(4) of ITO 2001---Show-cause notice was issued confronting the taxpayer with proposed rectification, in response to which the taxpayer filed reply which was found unsatisfactory by the assessing authority---Assessment was amended by creating demand for the tax years 2013---Taxpayer, being aggrieved, filed appeal before the Commissioner Inland Revenue(Appeals), who vide impugned order rejected the appeal of the taxpayer Initiation and subsequent conclusion...
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