67 results for “disallowance”+ Section 144(1)(b)clear
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Bench: Shri Anadee Nath Misshra
144/- and in doing so failed to consider that the return was filed within the extended due date prescribed by CBDT. 3. That Ld. C.I.T. (A) NFAC had further erred on facts and in law in incorrectly stating that the Return was filed beyond the time limit specified u/s 139(1) of I.T. Act and thereby erroneously invoked the provisions