Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)
Appeal is dismissed
ITA/35/2019HC Himachal Pradesh22 Dec 2023
Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with
Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I
condonation
of the said infraction, even if a return is filed in terms of sub-section (4).
Accepting such a plea would mean that a person who has not filed a return
within the due time as prescribed under sub-sections (1) or (2) of Section
139 would get benefit by filing the return under Section 139(4) much later
