Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
disallowed the said claim on various grounds, but M/s. Gondwana Engineers Ltd. ITA no.420/Nag./2019 mainly on two grounds, firstly, the last date or due date of filing the return of income under section 139(1) for the assessment year 2014-15 was 30/11/2014 and, however the return of income was filed on 01/12/2014. Thus, this return of income