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Section 8020 Section 139(1)12 Section 10A8 Section 1546 Section 80I2 Section 143(1)2 Section 80A2 Deduction2 Rectification u/s 1542

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

ITA 306/GTY/2018[L.K. Tea Company Private Limited]Status: DisposedITAT Guwahati13 Dec 2019

Bench: Shri S.S.Godara & Dr. A.L.Saini

Section 10ASection 139(1)Section 143(1)Section 154Section 80Section 80ASection 80I

rectification petition u/s. 154. By an order dated 11.07.2017, assessee’s application was rejected. According to the Assessing Officer, return was due by 31.10.2015. But the same was filed only on 01.11.2015. In accordance with provision of Section 80AC, unless return was filed within due date prescribed u/s.139(1) deduction u/s 80-IE could no be allowed. Time limit prescribed