2. Following grounds have been taken by the Revenue:-
1. On the facts and in the circumstances of the case and in law,
the Ld. CIT(A) erred in holding the order u/s.147 dated
28.01.2015 to be void on the ground that no notice u/s. 143(2)
had been issued to the assessee.
2. On the facts and in the circumstances of the case and in law,
the Ld. CJT(A) failed to appreciate that the assessee had not
complied with the requirement of section 148 of filing a return
M/s. Sanghvi Realty Ltd.,
(in response to the notice u/s. 148) in the prescribed form and
verifying the return in the prescribed manner and only a letter
had been filed by the authorized representative of the assessee
stating that the original return of income filed on 29.09.2007 of
the assessment year 2007-2008 be treated as return filed in
response to the notice u/s. 148.