RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

13. The issue of maximum time limit granted by learned AO in the notices issued under section 153A of the Act to file the return is to be construed as due date under section 139(1) of the Act, has been duly addressed by the Coordinate Bench decision of Chennai Tribunal in the case of ACIT

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year