M/S.KUNHITHARUVAI MEMORIAL CHARITABLE TRUST,CALICUT vs. THE DCIT, CEN-CIRCLE-2, CALICUT

In the result, the appeals filed by the assessee are disposed of as follows:

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

13. Counsel appearing for the Revenue then argued that as per this circular, the auditor's report could only be furnished upto the stage of framing of assessment as the power to condone the delay for accepting the auditor's report at a later date has only been given to the ITO and not thereafter, i.e. at the appellate stage