The Commissioner of Income Tax [Central] vs. Smt P Sujana
The appeal stands disposed of as indicated above
ITTA/280/2015HC Telangana16 Jul 2015
Bench: CHALLA KODANDA RAM,G.CHANDRAIAH
Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A
delay of
one day in filing the return ought to have been
condoned and no powers under Section 154 of the Act
would have been invoked. Referring to the judgment of
the Hon’ble Apex Court in the case of T.S. Balaram,
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ITO vs. Volkart Brothers reported in (1971) 82 ITR 50
(SC) which has been quoted