4 results for “condonation of delay”+ Section 10(5)clear
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Appeal is dismissed
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
10) to the assessee. The only contention is that since the original return of income was filed by the asessee beyond the period prescribed in Section 139(1), therefore, the embargo placed by Section 80AC on the entitlement of the assessee to the deduction claimed under Section 80IB of the Act comes into play. Section 139 (4) allows “any person