VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX
The appeal is disposed of in the aforesaid terms
C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
Section 143(1)Section 276C
condonation of the
said infraction, even if a return is filed in terms of sub-
section (4). Accepting such a plea would mean that a
person who has not filed a return within the due time as
prescribed under sub-section (1) or (2) of Section 139
would get benefit by filing the return under Section 139(4)
much later
