DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI
In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous
ITA 2180/DEL/2023[2019-20]Status: DisposedITAT Delhi18 Jun 2025AY 2019-20
Section 115JSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44ASection 80I
80J(6A)\nwhich are similar to the provisions of section 80-IA(7),\nwe feel that the Tribunal has arrived at the correct\nconclusion that the requirement of filing the Audit\nReport along with the return is not mandatory but\ndirectory and that if the Audit Report is filed at any\ntime before the framing of the assessment, the\nrequirement
