120 results for “condonation of delay”+ Section 23(1)clear
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In the result, the appeal filedby
Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent
1), while filing return of income on 31.10.2002. The Explanation to Section 139(9) clearly stipulates that tax-audit report as well audited accounts are to be accompanied with return of income , otherwise return will be a defective return and consequences are also stipulated u/s 139(9) of the 1961 Act. However, the provision of Section