4 results for “condonation of delay”+ Section 13(9)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
9 SCC 686 Prakash Nath Khanna and another Vs. Commissioner of Income Tax and another. Assessee’s submissions inter-alia were that :- ‘The expression to furnish in due time figuring in Section 276-CC means to furnish within the time permissible under the Act ; The return furnished under Section 139(4) at any time before the assessment is made