3 results for “depreciation”+ Section 139(5)clear
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Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.63/Pan/2020 िनधा"रण वष" / Assessment Year : 2014-15 Goa Minerals Private Limited, The Assistant P.B.No.14, Salgaocar House, V Commissioner Of Income Dr.F.L.Gomes Road, S Tax, Circle-2(1), Panaji, Vasco Da Gama, Goa. Goa – 403802 Pan: Aaacg 6716 C Appellant / Assessee Respondent / Revenue Assessee By Shri Veer Raghavan – Ar Revenue By Shri N. Shrikanth – Dr Date Of Hearing 09/10/2023 Date Of Pronouncement 11/10/2023
139(5) of the Income Tax Act, 1961 [‘the Act’] could not be filed by the appellant as the limitation period as provided for the purpose of filing revised return of income of the year under appeal has already expired at the time of completion of the then assessment of assessment year 2013-14. 3. The learned CIT(A) erred