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
142" by Direct Tax Laws (Amendment)
Act, 1987 w.e.f. 1.4.1989 the expression used was "sub-section (2) of section
139". At the relevant point of time the assessing officer was empowered to
issue a notice requiring furnishing of a return within the time indicated therein.
That means the infractions which are covered by Section 276-CC relate to non-
furnishing
