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M/S OSWAL INDUSTRIES,KHAMGAON vs. ITO, KHAMGAON

In the result this appeal by the assessee stand allowed for statistical purposes

ITA 222/NAG/2012[2007-08]Status: DisposedITAT Nagpur11 Jan 2017AY 2007-08

Bench: Shri Shamim Yahya. (S.M.C.)

For Appellant: S/Shri C.J. Thakar &For Respondent: Shri A.R. Ninawe

Section 145Section 43B

section 139(1) of the I.T. Act for filing of the return i.e. 31.10.2007. The assessee paid the liability on 19.01.2008. Thus, it is clear that the assessee has not actually paid the liability before the due date for filing of return. The assessee has submitted that the liability VAT arose due to non getting