HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

68 taxmann.com 298/239 Taxman 417/384 ITR 490 (Ker.), which relied on the aforesaid provision to decline exemption insofar as a similar situation in which no return was filed. In such circumstance, the failure to file a return under Section 139; even when a notice was issued under Section 142(1), is not a technical defect. We also

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

68 taxmann.com 298/239 Taxman 417/384 ITR 490 (Ker.), which\nrelied on the aforesaid provision to decline exemption insofar as a similar\nsituation in which no return was filed. In such circumstance, the failure to file\na return under Section 139; even when a notice was issued under Section\n142(1), is not a technical defect. We also

M/S SMS INFRASTRUCTURE LTD,NAGPUR vs. D.C.I.T. CENTRALCIRCLE 2(3), NAGPUR

In the result, assessee’s appeal is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

801A of the Act. The delay in filling the return is not willful and the assessee has not been benefited by filling the return late. M/s. SMS Infrastructure Ltd. ITA no.566/Nag./2016 (3) That any other grounds may be raised during the course of hearing of this appeal.” 3. Facts in brief:- The assessee is a company engaged