ASIAN EARTH MOVERS,BELLARY vs. INCOME TAX OFFICER, WARD 1 & TPS, BELLARY
In the result, the appeal is allowed for statistical purposes
ITA 136/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Sept 2024AY 2018-19
Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19
For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 144BSection 147Section 148Section 234ASection 249(4)Section 270ASection 272A(1)(d)
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(i)
The return of income dated, 27-04-2022 filed u/s 148 is treated as valid return condoning the delay as is seen from the e-Portal, which has been omitted to be noticed.
(ii)
The tax payable on the income returned as per section 249(4) is NIL.
3. The impugned assessment order
