DCIT, MIDDLETONTON ROW vs. BISHNUPUR PUBLIC EDUCATION INSTITUTE, BISHNUPUR
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025
For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)
Section 139(1) of the Act as well as 139(4) of the Act. Therefore, even if the return is not filed within the due time u/s 139(1) of the Act, the same can be filed within the time limit u/s 139(4) of the Act. Moreover, filing of form no.10 is procedural lapse on the part
