NIHIL NARANBHAI DESAI,MUMBAI vs. INCOME TAX OFFICER WD 32(2) (40, MUMBAI
In the result, appeal filed by the assessee is allowed
ITA 1978/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Dec 2022AY 2017-18
Bench: Shri Vikas Awasthy & Shri Gagan Goyalnihil Naranbhai Desai, Arun Sahu & Associates, Chartered Accountants, B24B, Ground Floor, Borivali Vyomesh Chs, Usha Nagar, Borivali Gymkhana Road, Borivali West, Mumbai-400092. Pan: Abzpd3758J ...... Appellant Vs. Ito, Ward-32(2)(4), Bandra Kurla Complex, Mumbai-400051. ..... Respondent
For Appellant: NoneFor Respondent: Sh. Chetan M. Kacha, Sr.DR
Section 139(1)Section 139(9)Section 250Section 292BSection 44
condone the delay and treat the return as a valid return.
Explanation - for the purposes of this subsection, a return of income shall be regarded as defective unless all the following conditions are fulfilled, namely
(a) the annexures, statements and columns in the return of income relating to computation of income chargeable under each head of income, computation of gross
