ARECANUT PROCESSING AND SALE CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX
In the result, these petitions are allowed
WP/21140/2012HC Karnataka18 Apr 2013
Bench: Hon'Ble Mr. Justice Ram Mohan Reddy
Section 119(2)(b)Section 139Section 44ASection 80P
80P (2)(iii),
of its entire income from out of the sale of the
agricultural produce, filed the return under Section 139
of the Act on 23.11.2004 along with an application to
condone the delay