Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble
2)(iv) amount to Rs.3,73,110/-. During the processing of return under section 143(1), the said claim was duly rejected for violation of Section 80AC of the Act. The Assessee filed the return of income with delay of 43 days. The ROI U/s 139 was due on 30/09/2018 but was filed on 12/11/2018. By pursing the amendment