DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR
In the result, appeal is dismissed
ITA 326/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh04 Jan 2024AY 2014-15
Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.
For Appellant: Shri Dhruv Goyal, CAFor Respondent: Shri Sarabjeet Singh, CIT-DR
Section 139Section 139(1)Section 80ASection 80I
condonation of the said infraction, even if a return is filed in terms of sub section (4), Accepting such a plea would mean that a person who had not filed a return within the due time as prescribed under sub section (1) of (2) of section 139 would not get benefit by filing the return under section 139(4) much